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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Webb v Customs and Excise [2004] UKVAT V18594 (19 April 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18594.html
Cite as: [2004] UKVAT V18594
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LONDON TRIBUNAL CENTRE Reference No: LON/2002/1135
Copy sent to:
Appellant/Applicant
Respondents
MRS LINDSAY WEBB 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 K Webb, Consultant on behalf of the Appellant 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 there is a reasonable excuse for the Appellant's late payment in respect of periods 11/01 and 05/02
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