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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> ADM Workforce (NW) Ltd v Customs and Excise [2005] UKVAT V18953 (24 February 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18953.html Cite as: [2005] UKVAT V18953

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18953

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/641

ADM WORKFORCE (NW) LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

Tribunal Chairman: Jean Warburton

Sitting in public at Manchester on the 10 February 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 13 August 2004 in the sum of £633.06 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 Customs and Excise 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 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

Jean Warburton

Chairman

Released: 24 February 2005

©CROWN COPYRIGHT 2005