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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Bender Machine Services Ltd v Revenue and Customs [2005] UKVAT V19155 (30 June 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19155.html Cite as: [2005] UKVAT V19155 |
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19155
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/140
BENDER MACHINE SERVICES LTD Appellant
- and -
HM REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Richard Barlow
Sitting in public at Manchester on the 21 June 2005
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 11 February 2005 in the sum of £2098.49 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 Richard Mansell of the Solicitor's office of HM Revenue and Customs 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 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
Released: 30 June 2005
©CROWN COPYRIGHT 2005