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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Konic Minolta Business Solutions Ltd v Revenue & Customs [2007] UKVAT V20061 (01 March 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20061.html
Cite as: [2007] UKVAT V20061

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Konic Minolta Business Solutions Ltd v Revenue & Customs [2007] UKVAT V20061 (01 March 2007)

     

    20061

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0581

    KONICA MINOLTA BUSINESS SOLUTIONS LIMITED Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Colin Bishopp

    Sitting in public in Birmingham on the 27 November 2006

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated
    6 June 2006 in the sum of £16,730.00 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 R Mansell 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 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: nothing set out in the notice of appeal is capable of amounting to a reasonable excuse and the tribunal has no power to reduce the amount of the surcharge

    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: 1 March 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20061.html