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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> MDS Quality v Customs and Excise [2004] UKVAT V18583 (16 April 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18583.html
Cite as: [2004] UKVAT V18583
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LONDON TRIBUNAL CENTRE Reference No: LON/2003/901
Copy sent to:
Appellant/Applicant
Respondents
M D S QUALITY MANAGEMENT SERVICES LTD Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: MISS J C GORT (Chairman)
MISS S O'NEILL
Sitting in public in Bristol on 26 February 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 M D Satherley, former Director of the Appellant Company and Mr J Holl, Senior Officer on behalf of 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 the Appellant has a reasonable excuse for the late payment of VAT in respect of the periods 11/01 and 08/02
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED
AND that there is to be no direction as to costs
J C GORT
Chairman
Release Date:
© CROWN COPYRIGHT 2004