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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Shane Precott Building Contractors Ltd v Customs and Excise [2004] UKVAT V18895 (30 December 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18895.html
Cite as: [2004] UKVAT V18895

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Shane Precott Building Contractors Ltd v Customs and Excise [2004] UKVAT V18895 (30 December 2004)

     
    Rule 26(2) 18895

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0499

    SHANE PRESCOTT BUILDING CONTRACTORS LIMITED Appellant

    and

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal Chairman: Richard Barlow

    Sitting in public in Manchester on the 13 December 2004

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 11 June 2004 in the sum of £1346.70 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

    RICHARD BARLOW
    CHAIRMAN
    Release Date: 30 December 2004
    © CROWN COPYRIGHT 2004

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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18895.html