United Kingdom VAT & Duties Tribunals Decisions

 


Charity People Ltd v Customs & Excise [2003] UKVAT V18284 (12 August 2003)

LONDON TRIBUNAL CENTRE

Reference No: LON/2003/366

CHARITY PEOPLE LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: RODNEY P HUGGINS (Chairman)

MRS R S JOHNSON

Sitting in public in London on 30 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 Paul Canal, Director for the Appellant and Mr Jonathan Holl, Advocate for the Respondents

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 Appellant has provided a reasonable excuse for the VAT due for the period to 31 December 2002 being paid late. The Appellant applied for an alteration in the times it paid its VAT and was misled by an amended Certificate of Registration indicating that four months VAT could be paid at the end of that period which was confirmed subsequently by an officer of Customs and Excise

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

RODNEY P HUGGINS

Chairman

Release Date:

© CROWN COPYRIGHT 2003