Bradford Armature Winding Co Ltd v Revenue and Customs [2006] UKVAT V19420 (11 January 2006)
19420    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0658

	BRADFORD ARMATURE WINDING CO LIMITED	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Lady Mitting

Sitting in public in Manchester on the 9 January 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 12 August 2005  in the sum of £490.81 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 Mr C Lawn for the Appellant and Mr C Owen of Solicitor’s office for HM Revenue and Customs 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

LADY MITTING
CHAIRMAN
Release Date: 11 January 2006

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