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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Bowes v Customs & Excise [2003] UKVAT V18335 (30 September 2003) URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18335.html Cite as: [2003] UKVAT V18335 |
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Bowes v Customs & Excise [2003] UKVAT V18335 (30 September 2003)
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/03/450
KEVIN JAMES BOWES Appellant
- and -
THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents
Tribunal Chairman: David Demack
Sitting in public at Manchester on the 18 May 2003
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to the surcharge assessments listed in the Schedule hereto 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 H Bowes for the Appellant and Mr C Owen of the Solicitor's office of HM Customs and Excise 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 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 any of the defaults 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
THE SCHEDULE
| Default No | Period | Surcharge Assessment | Percentage | Amount |
| 1. | 2/01 | 25.4.01 | 10 | 245.98 |
| 2. | 5/01 | 27.2.03 | 15 | 598.05 |
| 3. | 8/01 | 27.2.03 | 15 | 708.90 |
| 4. | 11/01 | 27.2.03 | 15 | 834.15 |
| 5. | 2/02 | 27.2.03 | 15 | 1281.30 |
| 6. | 5/021 | 16.6.03 | 15 | 154.55 |
| 7. | 8/02 | 11.10.02 | 15 | 728.61 |
| 8. | 11/02 | 12.2.03 | 15 | 256.27 |
David Demack
Chairman
Released:
©CROWN COPYRIGHT 2003
