Pascon Ltd  v Revenue and Customs [2005] UKVAT 19092 (24 May 2005)

19092    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/04/0815 

PASCON LIMITED	Appellant

and

HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Elsie Gilliland

Sitting in public in Birmingham on the 27 April 2005

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to three surcharge assessments for the periods 01/09/03 to 30/11/03, 01/12/03 to 29/02/04 and 01/03/04 to 31/05/04,  in the sum of £8,612.24 and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

And upon hearing Mr A Beard, accountant, for the Appellant and Mr C Owen of the Solicitor’s office of HM Revenue and Customs for the Respondents

And this tribunal having heard this appeal and having announced its decision

And the Appellant and the Respondents by their said representatives stating pursuant to the rule 30(8) of the said Rules as amended that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the said Rules

This tribunal finds that the Appellant does not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal

And this tribunal directs that this appeal is dismissed

And that there is to be no direction as to costs

ELSIE GILLILAND
CHAIRMAN
Release Date: 24 May 2005

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