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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Motoprsource (UK) v Customs and Excise [2004] UKVAT V18584 (04 May 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18584.html
Cite as: [2004] UKVAT V18584
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Default surcharge: Ground of Appeal Misdirection by National Vat Helpline: No substantive ground: No substantive evidence: Appeal dismissed.
EDINBURGH TRIBUNAL CENTRE
MOTORSOURCE (UK) Appellants
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: (Chairman): Mrs G Pritchard, BL., MBA., WS
Sitting in Edinburgh on Tuesday 27 April 2004
for the Appellants Mr Mark Tilley
for the Respondents Mr A McCue
© CROWN COPYRIGHT 2004.
DECISION
This is an adjourned Hearing following the decision issued on 30 March 2004. Mr Tilley appeared for the Appellants. Mr McCue appeared for the Commissioners.
Mr Tilley submitted documentation which related to a period not in contention. In that respect the period of contention is agreed as the period 01/02/02 - 30/04/02 (not the period 01/08/02 – 31/10/02).
Mr Tilley had been unable to find support for the information which he believed he had received from the National Vat Helpline.
Mr McCue moved that the appeal be dismissed on the ground that there is no appeal under Section 83, which can be founded on a misdirection.
The appeal is therefore dismissed.
No expenses are awarded to or by either party.
MRS G PRITCHARD, BL., MBA., WS
CHAIRMAN
RELEASE: 4 MAY 2004
EDN/03/82