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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Element 5 Design Ltd v Revenue and Customs [2005] UKVAT V19068 (27 April 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19068.html
Cite as: [2005] UKVAT V19068

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Element 5 Design Ltd v Revenue and Customs [2005] UKVAT V19068 (27 April 2005)

     
    Rule 26(2)
    19068

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0001

    ELEMENT 5 DESIGN LIMITED Appellant

    and

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Colin Bishopp

    Sitting in public in North Shields on the 19 April 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated 25 November 2004 in the sum of £5350.60 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 Bernard Haley of the Solicitor's office for 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 defaults which resulted in the Respondents making the assessment under appeal, no factor capable of amounting to a reasonable excuse being disclosed by the Notice of Appeal

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

    COLIN BISHOPP
    CHAIRMAN
    Release Date: 27 April 2005
    © CROWN COPYRIGHT 2005

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19068.html