United Kingdom VAT & Duties Tribunals Decisions

Hyde Burnett Ltd v Customs & Excise [2003] UKVAT V18251 (30 July 2003)

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/02/740

HYDE BURNETT LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

Tribunal Chairman: David Demack

Sitting in public at Manchester on the 15 July 2003

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 15 March 2002 in the sum of £2657.22 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 P Bevan for the Appellant and Mr N Poole of counsel 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 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

The Respondents having exercised their discretion under the provisions relating to the care and management of VAT contained in para 1(1) of Schedule 11 to the Value Added Tax Act 1994 and reduced the sum assessed on the appellant to £1583.72

By consent this tribunal directs that this appeal is allowed to that limited extent

And that there is to be no direction as to costs

David Demack

Chairman

Released:

©CROWN COPYRIGHT 2003