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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Beech’s Fine Chocolates Ltd v Customs and Excise [2005] UKVAT V19099 (27 April 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19099.html Cite as: [2005] UKVAT V19099

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Beech's Fine Chocolates Ltd v Customs and Excise [2005] UKVAT V19099 (27 April 2005)

19099

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0041

BEECH'S FINE CHOCOLATES LIMITED Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: Jean Warburton

Sitting in public in Manchester on the 21 April 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 22 November 2004 in the sum of £6395.78 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 Mark Horner, Finance Manager for the Appellant and Richard Mansell 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 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

JEAN WARBURTON

CHAIRMAN

Release Date: 27 April 2005

© CROWN COPYRIGHT 2005