19734    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/181 

	SPRINGWELL ENGINEERING LTD	Appellant

	and
	
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Michael Tildesley OBE
						    John Davison

Sitting in public in North Shields on the 1 August 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 11 November 2005 in the sum of £413.29 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 Charles Morgan counsel instructed by the Solicitor’s office of HM Revenue & 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 considered the Appellant’s correspondence and announced its decision

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

The tribunal received a fax from the Appellant after the conclusion of the case requesting an adjournment of the Appeal because Mr Gatens was called to hospital unexpectedly. We were not prepared to re-open the case because
1.	The Appeal has been previously adjourned at the Appellant’s request
2.	The Appellant did not explain in the fax why he was called to hospital unexpectedly
3.	The Appellant did not corroborate the contents of the fax with supporting letters from the hospital concerned

The Appellant may make application in writing to the tribunal office within 14 days from the date of this decision to set aside the decision.  If the Appellant makes such an application we would expect the Appellant to address points 2 and 3 above.

Michael Tildesley OBE
CHAIRMAN
Release Date: 23 August 2006

© CROWN COPYRIGHT 2006