United Kingdom VAT & Duties Tribunals Decisions

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Cite as: [2004] UKVAT V18611

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Hawksley Engineering Ltd V Customs & Excise [2004] UKVAT V18611 (6 May 2004)

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/20

HAWKSLEY ENGINEERING LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

Tribunal Chairman: David Demack

Sitting in public at York on the 6 May 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 15 August 2003 in the sum of £704.81 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 A Medley 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 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

By consent 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

David Demack

Chairman

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