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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Corporate Sign & Design Ltd v Revenue and Customs [2005] UKVAT V19313 (27 October 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19313.html
Cite as: [2005] UKVAT V19313

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Corporate Sign & Design Ltd v Her Majesty's Revenue and Customs [2005] UKVAT V19313 (27 October 2005)
    19313
    Rule 26(2)

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0459

    CORPORATE SIGNS & DESIGN LIMITED Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Jean Warburton

    Sitting in public in Manchester on the 6 October 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 22 April 2005 in the sum of £1471.69 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 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; insufficiency of funds is not a reasonable excuse. There is no direction as to costs

    JEAN WARBURTON
    CHAIRMAN
    Release Date 27 OCTOBER 2005
    © CROWN COPYRIGHT 2005

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19313.html