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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> ETB Building & Mechanical Services Ltd v Customs and Excise [2004] UKVAT V18603 (28 April 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18603.html
Cite as: [2004] UKVAT V18603
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MANCHESTER TRIBUNAL CENTRE Reference No: MAN/03/800
E.T.B. BUILDING & MECHANICAL SERVICES LTD Appellant
and
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal Chairman: Mr R Barlow
Sitting in public in Manchester on the 26 March 2004
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 31 October 2003 in the sum of £1215.43 and 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 R Twamley for the Appellant and Mr B Haley of the Solicitor's office of HM Customs and Excise for the Respondents
And this tribunal having heard this appeal and having announced its decision
And the Appellant and the Respondents by their said representatives stating pursuant to the rule 30(8) of the said Rules 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 does have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal
And this tribunal directs that this appeal is allowed
And that there is to be no direction as to costs
MR R BARLOW
CHAIRMAN
Release Date:
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