Bamford Decorating Contractors Ltd v Revenue & Customs [2006] UKVAT V19618 (09 June 2006)

 19618    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/0147

BAMFORD DECORATING CONTRACTORS LTD	Appellant

and

THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Jean Warburton

Sitting in public in Manchester on the 1 June 2006

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 December 2005 in the sum of £6234.20 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 A Bamford, director, for the Appellant and Mrs F Clements 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, insufficiency of funds not amounting to a reasonable excuse

And this tribunal directs that this appeal is dismissed

And that there is to be no direction as to costs

JEAN WARBURTON
CHAIRMAN
Release Date: 9 June 2006

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