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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> MG Heating (IW) Ltd v Customs and Excise [2004] UKVAT V18582 (23 April 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18582.html
Cite as: [2004] UKVAT V18582
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LONDON TRIBUNAL CENTRE Reference No: LON/03/978
Copy sent to:
Appellant/Applicant
Respondents
MG HEATING (IW) LIMITED Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: JOHN F AVERY JONES CBE (Chairman)
RICHARD CORKE FCA
Sitting in public in Cardiff on 2 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 Mrs P Crinnion for the Respondents, the Appellant not being represented
AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision
AND THE parties present at the hearing by their said representative(s) 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 return for the period 05/01 was posted on 3 May 2001. the only excuse put forward was that an office junior must have dated and posted the return late which is not capable of constituting a reasonable excuse in view of section 71(1)(b) of the VAT Act 1994
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
John F Avery Jones
Chairman
Release Date:
© CROWN COPYRIGHT 2004