United Kingdom VAT & Duties Tribunals Decisions

---

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Pineapple Exhibitions Ltd. v Customs and Excise [2004] UKVAT V18643 (04 June 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18643.html
Cite as: [2004] UKVAT V18643

---

[New search] [Printable RTF version] [Help]

---

Pineapple Exhibitions Ltd. v Customs and Excise [2004] UK V18643 (04 June 2004)

 


MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/82

PINEAPPLE EXHIBITIONS LTD Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: Lady Mitting (Chairman)

Sitting in Birmingham on 18 May 2004

DIRECTION

Under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 12 December 2003 in the sum of £7205.20 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 P Spooner for the Appellant and Mr B Haley of the Solicitor's office of HM Customs and Excise for the Respondents

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

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:

LADY MITTING

CHAIRMAN

Release Date:04/06/2004