18777

Rule 26(2)

MANCHESTER TRIBUNAL CENTRE		Reference No:  MAN/2004/0121

CHRISTOHPHER HADDOCK			 Appellant

and 

THE COMMISSIONERS OF CUSTOMS AND EXCISE	 Respondents

Tribunal:	Mr I E Vellins (Chairman)
		
Sitting in public in Manchester on the 21 September 2004

DIRECTION
under Rule 30(8) 

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 9 July 2003 in the sum of £473.93 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 R Mansell, of the Solicitor’s office of HM Customs and Excise, for the Respondents and no one appearing for the Appellant

And upon reading a letter from the Appellant dated 20 September 2004

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 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 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 I E VELLINS
CHAIRMAN
Release Date: 30 September 2004

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