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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Supply UK Hire Shops Ltd v Revenue and Customs [2005] UKVAT V19289 (10 October 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19289.html
Cite as: [2005] UKVAT V19289

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Supply Uk Hire Shops Ltd v Her Majesty's Revenue and Customs [2005] UKVAT V19289 (10 October 2005)

     
    19289

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0478

    SUPPLY UK HIRE SHOPS LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Jean Warburton

    Sitting in public in Manchester on the 6 October 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to 4 surcharge assessments dated the 14 November 2003, 2 March 2004, 28 May 2004 and 21 July 2004 in the sum of £11,456.22 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 Richard Coffey, Director, for the Appellant and 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, reliance on an employee cannot be a reasonable excuse for default

    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: 10 October 2005
    © CROWN COPYRIGHT 2005

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19289.html