Now Group Plc v Customs & Excise [2004] UKVAT V18453 (06 January 2004)

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/03/517

	NOW GROUP PLC	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS & EXCISE	Respondents

	Tribunal Chairman: Mr R Barlow

Sitting in public at Manchester on the 18 November 2003 

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 7 July 2003 in the sum of £5197 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 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

RICHARD BARLOW
CHAIRMAN
Released:

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