BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Swan & Chequers v Revenue and Customs [2005] UKVAT V19385 (08 December 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19385.html
Cite as: [2005] UKVAT V19385

[New search] [Printable RTF version] [Help]

Swan & Chequers v Revenue and Customs [2005] UKVAT V19385 (08 December 2005)

     
    Rule 26(2)
    19385

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0359

    THE SWAN & CHEQUERS Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Lady Mitting

    Sitting in public in Manchester on the 30 November 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to two surcharge assessments for the periods 02/04 and 05/04 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 Bernard Haley 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 defaults 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

    LADY MITTING
    CHAIRMAN
    Release Date: 8 December 2005
    © CROWN COPYRIGHT 2005

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19385.html