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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Composite Fixing Ltd v Revenue and Customs [2005] UKVAT V19274 (06 October 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19274.html Cite as: [2005] UKVAT V19274

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19274

LONDON TRIBUNAL CENTRE Reference No: LON/2002/1036

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Appellant/Applicant

Respondents

COMPOSITE FIXINGS LTD Appellant

- and -

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MICHAEL TILDESLEY OBE (Chairman)

PAUL ADAMS FCA

Sitting in public in Bristol on 15 September 2005

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a surcharge amended assessment dated the 21 January 2003 in the sum of £2,039.87 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 no-one appearing for the Appellant this Tribunal determined to proceed under Rule 26(2) of the Value Added Tax Tribunals Rules 1986

AND UPON HEARING Jonathan Holl 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 Respondents by their said representative stating pursuant to 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

MICHAEL TILDESLEY

Chairman

Release Date: 6 October 2005

© CROWN COPYRIGHT 2005