HOWARTH Ltd v Revenue & Customs [2006] UKVAT V19895 (20 November 2006) 

19895

Reference No: MAN/06/0629
MANCHESTER TRIBUNAL CENTRE

HOWARTH LIMITED
Appellant
and

THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS
Respondents

Tribunal: 		Colin Bishopp (Chairman)
Roland Presho FCMA
Sitting in public in North Shields on 14 November 2006

DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated 22 August 2006 in the sum of £869.93 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 after Mr Charles Morgan, counsel, for the Respondents and no-one appearing for the Appellant 
And this tribunal having heard this appeal in accordance with 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 that they do not require the 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 the Appellant is to pay the Respondents’ costs of the hearing, assessed at £100.

Colin Bishopp 
CHAIRMAN
Release Date: 20 November 2006

© CROWN COPYRIGHT 2006