Rule 26(2)

   19481 
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/00821

	EDWARDS ENGINEERING (LIVERPOOL) LTD	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Richard Barlow

Sitting in public in Manchester on the 14 February 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 26 August 2005 in the sum of £738.07 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 Miss Joanne Vicary of the Solicitor’s office of HM Revenue and Customs for the Respondents and no one appearing for the Appellant

And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision

And the Respondents by their said representative 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

RICHARD BARLOW
CHAIRMAN
Release Date :2 March 2006

© CROWN COPYRIGHT 2006

££Edwards Engineering (Liverpool) Ltd v Her Majesty's Revenue and Customs [2006] UKVAT V19481 (02 March 2006)