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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Western Business Publishing (A Partnership) v Customs and Excise [2004] UKVAT V18566 (16 April 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18566.html
Cite as: [2004] UKVAT V18566
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LONDON TRIBUNAL CENTRE Reference No: LON/2003/758
Copy sent to:
Appellant/Applicant
Respondents
WESTERN BUSINESS PUBLISHING (A PARTNERSHIP) Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: STEPHEN OLIVER QC (Chairman)
R S JOHNSON
Sitting in public in London on 7 April 2004
DIRECTION
under Rule 30(8)
THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 N G Western, partner, for the Appellant and P J Webb for the Respondents
AND THE parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 cash flow problems occasioned by consistent late payment of invoiced amounts by advertisers does not qualify as a reasonable excuse. Nor can the Tribunal see that the treatment accorded to Progressive Media can affect the position of the default surcharges made on the Appellants
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
STEPHEN OLIVER QC
Chairman
Release Date:
© CROWN COPYRIGHT 2004