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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Firstline Digital Ltd v Customs and Excise [2004] UKVAT V18605 (28 April 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18605.html
Cite as: [2004] UKVAT V18605
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MANCHESTER TRIBUNAL CENTRE Reference No: MAN/03/805
FIRSTLINE DIGITAL 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 £2306.91 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 Mrs M Simkins 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 not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal but Mr Haley having conceded that the appellant did have a reasonable excuse for an earlier period relevant to the percentage surcharge applicable to the period under appeal, the amount of the surcharge for the period under appeal is reduced to £514.80
And this tribunal directs that this appeal is allowed to that extent
And that there is to be no direction as to costs
MR R BARLOW
CHAIRMAN
Release Date:
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