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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Stansfield Auto Electrical Sercvces Ltd v Customs and Excise [2004] UKVAT V18576 (23 April 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18576.html
Cite as: [2004] UKVAT V18576
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LONDON TRIBUNAL CENTRE Reference No: LON/2003/989
Copy sent to:
Appellant/Applicant
Respondents
STANSFIELD AUTO ELECTRICAL SERVICES LIMITED Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: MISS J C GORT (Chairman)
MR A J RING FTII ATT
Sitting in public in London on 3 March 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 Mr S D Stansfield, Managing Director, for the Appellant and Mr J Holl, Senior Officer, for the Respondents
AND THIS TRIBUNAL having heard this appeal and having announced its decision
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 there is no reasonable excuse for the failure to pay VAT in due time for the period 08/03
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
J C GORT
Chairman
Release Date:
© CROWN COPYRIGHT 2004