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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> WMS Fire engineering v Customs & Excise [2003] UKVAT V18257 (08 August 2003) URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18257.html Cite as: [2003] UKVAT V18257

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WMS Fire engineering v Customs & Excise [2003] UKVAT V18257 (08 August 2003)

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/03/187

WMS FIRE ENGINEERING (WAYNE SMITH) Appellant

- and -

THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

Tribunal Chairman: Miss J Warburton

Sitting in public at Manchester on the 17 July 2003

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 11 October 2002 in the sum of £ 6281.44 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 C Owen of the Solicitor's office of HM Customs and Excise 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 having announced its decision

And the Respondents by their said representatives stating pursuant to 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

MISS J WARBURTON

CHAIRMAN

Released:

©CROWN COPYRIGHT 2003