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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Repair Call Ltd v Customs and Excise [2004] UKVAT V18589 (04 May 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18589.html
Cite as: [2004] UKVAT V18589
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LONDON TRIBUNAL CENTRE Reference No: LON/2003/1077
Copy sent to:
Appellant/Applicant
Respondents
REPAIR CALL LIMITED Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: STEPHEN OLIVER QC (Chairman)
P D DAVDA FCA
Sitting in public in London on 28 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 Alastair Matheson, consultant, for the Appellant and A Dougal for the Respondents
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 and payment of VAT for the 2/03 period were received late and could not have been received by the Respondents in time even if Mr Matheson's accident on 31 March 2003 had not happened
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
STEPHEN OLIVER QC
Chairman
Release Date:
© CROWN COPYRIGHT 2004