DIXON PHARMACEUTICALSLtd v Revenue & Customs [2006] UKVAT V19896 (20 November 2006) 

19896    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/ 06/358

DIXON PHARMACEUTICALS LTD	Appellant

and

THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman:   Lady Mitting

Sitting in public in Birmingham  on 6 November 2006

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the    14 October 2005  in the sum of £4,105.79 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 Mr Robert Dixon for the Appellant and Mr James Puzey of counsel 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 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         

LADY MITTING  
CHAIRMAN
Release Date: 20 November 2006

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