United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Berman v Customs and Excise [2004] UKVAT V18634 (04 June 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18634.html
Cite as: [2004] UKVAT V18634

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Berman v Customs and Excise [2004] UK V18634 (04 June 2004)

 


18634

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/235

COLIN STEPHEN BERMAN Appellant

- and -

THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

Tribunal Chairman: David Demack

Sitting in public in Manchester on the 2^nd June 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to two surcharge assessments dated the 16 June 2003 and 25 September 2003 in the sums of £146.61 and £59.51 respectively 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 the Appellant in person 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 representative 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

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

Released:04/06/2004

©CROWN COPYRIGHT 2004