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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Horn Furniture (Uk) Ltd v Customs and Excise [2004] UKVAT V18578 (23 April 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18578.html
Cite as: [2004] UKVAT V18578
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LONDON TRIBUNAL CENTRE Reference No: LON/2003/988
Copy sent to:
Appellant/Applicant
Respondents
HORN FURNITURE (UK) 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 Mrs S Read, Company Secretary for the Appellant and Mr J Holl 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
AND THE Commissioners having conceded that there is a reasonable excuse in respect of the period 07/02
THIS TRIBUNAL FINDS THAT there is a reasonable excuse for the late payment of VAT in respect of the period 04/03 but that there is no reasonable excuse in respect of the period 10/02
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part
AND that there is to be no direction as to costs
J C GORT
Chairman
Release Date:
© CROWN COPYRIGHT 2004