United Kingdom VAT & Duties Tribunals Decisions

W Mages (Rewinds) Ltd v Customs & Excise [2003] UKVAT V18237 (01 August 2003)

LONDON TRIBUNAL CENTRE

Reference No: LON/02/1012

W MAGES (REWINDS) LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: MISS J C GORT (Chairman)

Sitting in public in Bristol on 18 July 2003

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 M A Mages, Managing Director on behalf of the Appellant and Mr J Holl, Senior Officer on behalf of the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE parties present at the hearing by their said representative(s) stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 with regard to the periods 02/02 and 08/02

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED in that regard but is stood over generally with regard to the issue of proportionality pending the outcome of the appeal in Greengate Furniture Ltd

AND that there is to be no direction as to costs

LIBERTY TO APPLY

J C GORT

Chairman

Release Date:

© CROWN COPYRIGHT 2003