United Kingdom VAT & Duties Tribunals Decisions

Henlid Ltd (t/a Eldis Electrical) v Customs & Excise [2003] UKVAT V18332 (30 September 2003)

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/03/0277

HENLID LTD T/A ELDIS ELECTRICAL Appellant

- and -

THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

Tribunal Chairman: Lady Mitting

Sitting in public at Birmingham on the 9 September 2003

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to 3 surcharge assessments for the periods 03/02, 09/02 and 12/02 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 D Henry for the Appellant and Mr R Mansell of the Solicitor's office of HM 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 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

This tribunal finds that the Appellant does have a reasonable excuse for the defaults in periods 03/02 and 09/02 but does not for period 12/02

And this tribunal directs that this appeal is allowed in part

And that there is to be no direction as to costs

Lady Mitting

Chairman

Released:

©CROWN COPYRIGHT 2003