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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Castleton Moor Conservative Club v Revenue & Customs [2006] UKVAT V19819 (17 October 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19819.html Cite as: [2006] UKVAT V19819

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19819

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/348

CASTLETON MOOR CONSERVATIVE CLUB Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: E GILLILAND

Sitting in public in Manchester on 2 October 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to 11 surcharge assessments dated 17 December 2002; 27 February 2003; 15 August 2003; 21 November 2003; 9 August 2004; 13 August 2004; 17 January 2005; 27 May 2005; 12 August 2005; 11 November 2005 and 1 March 2006 in the total sum of £2,177.94 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 Colin Crossley, Accountant for the Appellant and Bernard Haley of the Solicitor's office for HM Revenue and Customs for the Respondents

And this tribunal having heard this appeal and having announced its decision

And the Appellant 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 defaults which resulted in the Respondents making the assessments under appeal

And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs

ELSIE GILLILAND

CHAIRMAN

Release Date: 17 October 2006

© CROWN COPYRIGHT 2006