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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Market & Opinion Reasearch Int Ltd v Customs & Excise [2003] UKVAT V18422 (19 December 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18422.html
Cite as: [2003] UKVAT V18422
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Decision Summary Information |
|
| Decision Number: | V/18422 |
| Appellant: | Market & Opinion reasearch int ltd |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
Dr Kameel I F
KHAN
|
| Date of Decision: | 19.12.2003 |
| Main Category: | VAT - PENALTIES |
| Main Subcategory: | Default surcharge |
| Notes: | |
| DEFAULT SURCHARGE - Reasonable excuse - Reliance on any other person - S.71(1)(b) VATA 1994 Proportionality - Appeal dismissed |
|
| Decision to Download: | No copy available |