A T Installations Ltd v Customs and Excise [2004] UKVAT V18988 (22 March 2005)

18998    

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/2004/0708

	A T INSTALLATIONS LTD	Appellant

	and

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal: Michael Johnson (Chairman)
	   
Sitting in public in Manchester on 1 March 2005

DIRECTION
under Rule 30(8) 

This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) (“the rules”) coming on for hearing this day

And upon hearing Michael Clarke, director of the Appellant, for the Appellant and Richard Mansell, of the Solicitor’s office of H M Customs and Excise, 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 rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

This tribunal finds that the non-payment by the due date of the value added tax payable by the Appellant in respect of its accounting period 07/04 was attributable to an insufficiency of funds and that accordingly no reasonable excuse for the non-payment has been made out 

And this tribunal accordingly directs that this appeal is dismissed.

MICHAEL JOHNSON
CHAIRMAN
RELEASE DATE: 22 March 2005

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