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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Springwell Engineering Ltd v Revenue & Customs [2006] UKVAT V19734 (23 August 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19734.html Cite as: [2006] UKVAT V19734

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19734

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/181

SPRINGWELL ENGINEERING LTD Appellant

and

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Michael Tildesley OBE

John Davison

Sitting in public in North Shields on the 1 August 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 11 November 2005 in the sum of £413.29 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 Charles Morgan counsel instructed by the Solicitor's office of HM Revenue & 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 considered the Appellant's correspondence and announced its decision

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

The tribunal received a fax from the Appellant after the conclusion of the case requesting an adjournment of the Appeal because Mr Gatens was called to hospital unexpectedly. We were not prepared to re-open the case because

1. The Appeal has been previously adjourned at the Appellant's request
2. The Appellant did not explain in the fax why he was called to hospital unexpectedly
3. The Appellant did not corroborate the contents of the fax with supporting letters from the hospital concerned

The Appellant may make application in writing to the tribunal office within 14 days from the date of this decision to set aside the decision. If the Appellant makes such an application we would expect the Appellant to address points 2 and 3 above.

Michael Tildesley OBE CHAIRMAN Release Date: 23 August 2006 © CROWN COPYRIGHT 2006