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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Jenkins v Customs and Excise [2004] UKVAT V18655 (17 May 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18655.html
Cite as: [2004] UKVAT V18655

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Jenkins v Customs and Excise [2004] UKVAT V18655 (17 May 2004)

     
    18655
    Rule 26(2)

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/03/803

    WAYNE DAVID JENKINS Appellant

    and

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal Chairman: Mr C P Bishopp

    Sitting in public in Manchester on the 22 April 2004

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 26 September 2003 in the sum of £1527.23 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 representative 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 (posting the return and payment on the due date being incapable of satisfying the statutory requirement that the return and payment shall arrive by the due date)

    And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs

    COLIN BISHOPP
    CHAIRMAN
    Release Date:17/05/2004
    © CROWN COPYRIGHT 2004

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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18655.html