United Kingdom VAT & Duties Tribunals Decisions

McDermott v Customs & Excise [2003] UKVAT V18274 (12 September 2003)

LONDON TRIBUNAL CENTRE

Reference No: LON/2003/209

PATRICK JOSEPH MCDERMOTT Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: MARGARET ANN DINSMORE (Chairman)

Sitting in public in Belfast on 1 July 2003

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to the issue of an EC Sales Liability Penalty 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 I Campbell for the Appellant and Mr R Marsell for the Respondents

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

AND THE parties present at the hearing by their said representatives 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 appeal should be allowed the appellant having established a reasonable excuse due to the ill-health of the bookkeeper responsible for the issue herein

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

MARGARET ANN DINSMORE

Chairman

Release Date:

© CROWN COPYRIGHT 2003