Burgess Beds Ltd v  Revenue & Customs [2006] UKVAT V19545 (10 April 2006)

                                                                                                                                                    19545    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/840

BURGESS BEDS LIMITED	Appellant

and

THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Richard Barlow

Sitting in public in Manchester on the 15 March 2006

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 14 October 2005 in the sum of £405.30 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 Mr Andrew Jackson for the Appellant and Mr Richard Mansell of 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 assessment under appeal

And this tribunal directs that this appeal is dismissed

And that there is to be no direction as to costs

                                                               RICHARD BARLOW
CHAIRMAN
Release Date: 10 April 2006