DA Smith Ltd v Revenue & Customs [2006] UKVAT V19731 (23 August 2006)

19731   
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/359

D A SMITH LTD	Appellant

and

THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Mrs Elsie Gilliland

Sitting in public in Birmingham on the 14 August 2006

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 17 March 2006 in the sum of £1,262.47 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 Richard Mansell,  advocate of HM Revenue and Customs for the Respondents and no one appearing for the Appellant

And this tribunal having heard this appeal 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

MRS ELSIE GILLILAND
CHAIRMAN
Release Date: 23 August 2006

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