Rule 26(2)

03820WETHERBY BEAUTY SALON Mr R Barlow Manchester 26 March MR R BARLOW
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/03/820

	WETHERBY BEAUTY SALON	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Mr R Barlow 

Sitting in public in Manchester on the 26 March 2004

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 7 November 2003 in the sum of £355.57 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 Customs and Excise 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

MR R BARLOW
CHAIRMAN
Release Date:

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