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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Tomlinson v Revenue & Customs [2009] UKVAT V20922 (16 January 2009) URL: http://www.bailii.org/uk/cases/UKVAT/2009/V20922.html Cite as: [2009] UKVAT V20922

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20922

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/08/1181

CLIVE TOMLINSON Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal : Michael Tildesley OBE (Chairman)

Sitting in public in Leeds on the 9 January 2009

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 11 July 2008 in the sum of £1264.62 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 the Appellant and Richard Mansell of the 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 assessments under the Appeal.

And this tribunal directs that this appeal is dismissed

And that there is to be no direction as to costs

MICHAEL TILDESLEY

CHAIRMAN

Release Date: 16 January 2009

© CROWN COPYRIGHT 2009