Cawley v Revenue & Customs [2006] UKVAT V19622 (09 June 2006)

Rule 26(2)
19622
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/0151

DANIEL CAWLEY	Appellant

and

THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Jean Warburton

Sitting in public in Manchester on the 1 June 2006

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 17 February 2006 in the sum of £1607.32 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 Mrs F Clements 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

JEAN WARBURTON
CHAIRMAN
Release Date: 9 June 2006

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