Author: VAT Tribunals
Last saved by: Joe
Company: Unisys

Computing Concepts Northwest Ltd v Customs and Excise [2004] UKVAT V18511 (20 February 2004)

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN03/544

	COMPUTING CONCEPTS NORTH WEST LTD	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS & EXCISE	Respondents

	Tribunal Chairman: R L BARLOW

Sitting in public at Manchester on 18 November 2003

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 May 2003 in the sum of £906.76 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 G Walker for the Appellant and Mr B Haley of the Solicitor's office of HM Customs and Excise for the Respondents

And the respondents having stated that they accept the Appellant had a reasonable excuse for the default in question

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 that there is to be no direction as to costs

MR R L BARLOW
CHAIRMAN
Released:

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