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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Howarth Ltd v Revenue & Customs [2006] UKVAT V19895 (20 November 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19895.html
Cite as: [2006] UKVAT V19895

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    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

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19895.html