United Kingdom VAT & Duties Tribunals Decisions

Blackout Ltd v Customs & Excise [2003] UKVAT V18349 (15 October 2003)

LONDON TRIBUNAL CENTRE

Reference No: LON/2003/307

BLACKOUT LIMITED Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: STEPHEN OLIVER QC(Chairman)

MR S.K. DAS (Member)

Sitting in public in London on 24 September 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 Richard Ward, accountant, for the Appellant and David Bettoney for the Respondents

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 there was a reasonable excuse for the late payment for both the periods 8/02 and 11/02

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

STEPHEN OLIVER QC

Chairman

Release Date:

© CROWN COPYRIGHT 2003