GT Yorkshire Pizza Co v Customs and Excise [2004] UKVAT V18608 (17 May 2004)


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United Kingdom VAT & Duties Tribunals Decisions
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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18608.html
Cite as: [2004] UKVAT V18608

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GT Yorkshire Pizza Co v Customs and Excise [2004] UK V18608 (17 May 2004)

     

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/43

    GT YORKSHIRE PIZZA CO Appellant

    - and -

    THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

    Tribunal Chairman: David Demack

    Sitting in public at York on the 6 May 2004

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 17 October 2003 in the sum of £868.37 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 B Haley 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 representative 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

    David Demack
    Chairman
    Released:

    ©CROWN COPYRIGHT 2004

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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18608.html