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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Customs & Execise v P D & Solden Ltd [2003] UKVAT V18440 (19 December 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18440.html
Cite as: [2003] UKVAT V18440
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Decision Summary Information |
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| Decision Number: | V/18440 |
| Appellant: | The Commissioners of Customs & Execise |
| Respondent: | P D & Solden Ltd |
| Chairmen / Special Commissioners: |
J David
DEMACK
|
| Date of Decision: | 19.12.2003 |
| Main Category: | VAT - PENALTIES |
| Main Subcategory: | Default surcharge |
| Notes: | |
| This appeal against a decision of the Respondents with respect to an assessment to a penalty under s. 69A of the Value Added Tax Act 1994 dated the 16 December 2002 in the sum of £4381 but reduced in stages to £1460 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 Solden for the Appellant and Mr B Haley 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 default which resulted in the Respondents making the assessment under appeal And this tribunal directs that this appeal is allowed And this tribunal further directs that the Respondents do pay the Appellant's costs in the sum of £100 David Demack Chairman Released: ©CROWN COPYRIGHT 2003 |
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| Decision to Download: | No copy available |