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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Morfitt Shaw Ltd v Revenue & Customs [2006] UKVAT V19659 (14 July 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19659.html
Cite as: [2006] UKVAT V19659

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Morfitt Shaw Ltd v Revenue & Customs [2006] UKVAT V19659 (14 July 2006)
    19659
    Rule 26(2)

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0228

    MORFITT SHAW LIMITED Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: David S. Porter

    Sitting in public in Manchester on the 11 July 2006

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 24 January 2006 in the sum of £488.73 and £1,433.54 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 B Haley of the Solicitor's office of 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 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

    DAVID S PORTER
    CHAIRMAN
    Release Date: 14 July 2006

    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19659.html