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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Tigers Independent Supports Club Ltd v Revenue & Customs [2006] UKVAT V19631 (28 June 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19631.html Cite as: [2006] UKVAT V19631

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Rule 26(2)

19631

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0251

TIGERS INDEPENDENT SUPPORTERS CLUB LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Michael Tildesley OBE

Warren Snowdon

Sitting in public in York on the 12 June 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 26 January 2006 in the sum of £394.60 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 after having considered the Appellant's correspondence and 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 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

And this tribunal directs that Appeal MAN/06/0065 is a duplication of this appeal and is therefore withdrawn from the list

MICHAEL TILDESLEY OBE

CHAIRMAN

Release Date: 28 June 2006

© CROWN COPYRIGHT 2006