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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Ogilby Construction Ltd v Customs & Excise [2004] UKVAT V18532 (9 March 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18532.html
Cite as: [2004] UKVAT V18532
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MANCHESTER TRIBUNAL CENTRE Reference No: MAN/03/0217
OGILBY CONSTRUCTION LTD Appellant
- and -
THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents
Tribunal Chairman: Lady Mitting
Sitting in public at Manchester on 9 March 2004
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to 8 surcharge assessments for the periods 03/2000 to 03/2002 inclusive 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 Ogilby 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 its defaults in periods 09/00 and 12/00 but not in the remaining periods
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 2004