18728

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/03/378 

	STEADMAN ENGINEERING LTD	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Mr I E Vellins

Sitting in public in Manchester on 12 August 2004

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a misdeclaration penalty dated the 14 August 2001 in the sum of £10,834 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 C Owen of the Solicitor’s office of HM Customs and Excise for the Respondents and no one appearing for the Appellant this tribunal determined to proceed under rule 26(2) of the Value Added Tax Tribunals Rules 1986 (as amended) 

And this tribunal having heard this appeal and having announced its decision

And the Respondents by their said representatives 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 misdeclaration penalty under appeal

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

I E VELLINS
CHAIRMAN
Release Date: 13 August 2004

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