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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Meridian Metal Trading Ltd v Customs and Excise [2004] UKVAT V18565 (05 April 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18565.html
Cite as: [2004] UKVAT V18565
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MANCHESTER TRIBUNAL CENTRE Reference No: MAN/03/00049
MERIDIAN METAL TRADING LIMITED Appellant
- and -
THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents
Tribunal Chairman: Mrs E Gililand
Member: Mr P J Seward
Sitting in public at Birmingham on 5 March 2004
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to surcharge assessments dated and in the sums scheduled below 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 S Roadway, Company Secretary, for the Appellant and Mr B Haley of the Solicitor's office of HM Customs and Excise for the Respondents
And the parties' representatives having informed us that they had reached agreement on the periods under appeal
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 defaults and the appeals are allowed fur the defaults scheduled below; and the Appellant does not have a reasonable excuse and the appeals are dismissed for the defaults scheduled below. The total surcharge liability is recalculated accordingly.
There is to be no direction as to costs
E GILLILAND
CHAIRMAN
Released:
©CROWN COPYRIGHT 2004
THE SCHEDULE
| Period |
Amount | Appeal Allowed/Dismissed |
| 01.04.00 to 30.06.00 | £6,230.00 | Allowed |
| 01.01.01 to 31.03.01 | £3,471.00 | Dismissed |
| 01.07.01 to 30.09.01 | £16,234.00 | Dismissed |
| 01.10.01 to 31.12.01 | £8,000.00 | Allowed |
| 01.04.02 to 30.06.02 | £43,319.00 | Dismissed |
| 01.07.02 to 30.09.02 | £41,537.00 | Dismissed |
| 01.10.02 to 31.12.02 | £51,897.00 | Allowed |
| 01.01.03 to 31.03.03 | £2,931.00 | Allowed |