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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> AK Waste Management Ltd v Customs and Excise [2005] UKVAT V19036 (12 April 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19036.html Cite as: [2005] UKVAT V19036

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Rule 26(2)

19036

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0876

AK WASTE MANAGEMENT LIMITED Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: Colin Bishopp

Marjorie Kostick BA FCA CTA

Sitting in public in Birmingham on the 6 April 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated 16 January 2004, 16 April 2004 and 16 July 2004 in the sums of £4679, £5313 and £5882 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 R Mansell 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 defaults which resulted in the Respondents making the assessments under appeal since the lack of funds occasioned by the Appellant's trading group policies cannot amount to such an excuse

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: 12 April 2005

© CROWN COPYRIGHT 2005