Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Stones Restaurants Ltd v Customs and Excise [2004] UKVAT V18606 (28 April 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18606.html
Cite as: [2004] UKVAT V18606
[New search] [Printable RTF version] [Help]
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/03/0673
STONES RESTAURANTS LTD Appellant
and
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal Chairman: Mr M S Johnson
Sitting in public in Birmingham on the 19 April 2004
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the Rules") coming on for hearing this day
And upon hearing Mr T Goodwin, director of the Appellant, for the Appellant and Mr R Mansell, of the Solicitor's office of H M 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 rule 30(8) of the Rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the Rules
This tribunal finds that the value added tax payable in respect of the period for which the default surcharge was imposed was attempted to be paid in such a manner that it was reasonable for the Appellant to expect that the tax would be received by the Respondents within the appropriate time limit
And that accordingly the Appellant has a reasonable excuse for making payment out of time
And this tribunal accordingly directs that this appeal is allowed.
MR M S JOHNSON
CHAIRMAN
Release Date:
© CROWN COPYRIGHT 2004