United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> AMD Legal Services Ltd v Customs and Excise [2004] UKVAT V18705 (23 July 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18705.html
Cite as: [2004] UKVAT V18705

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AMD Legal Services Ltd v Customs and Excise [2004] UKVAT V18705 (23 July 2004)

 


18705

LONDON TRIBUNAL CENTRE Reference No: LON/2004/206

Copy sent to:

Appellant/Applicant

Respondents

A M D LEGAL SERVICES LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: ANGUS NICOL (Chairman)

ANGELA WEST FCA

Sitting in public in Bristol on 9 July 2004

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 Tony Moore, director for the Appellant and Mr Jonathan Holl of the Office of the Solicitor for the Customs and Excise for the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE parties present at the hearing by their said representative(s) stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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THIS TRIBUNAL DIRECTS by consent the penalty having been withdrawn, that the appeal be allowed

AND THIS TRIBUNAL further directs that the Respondents pay the costs of the Appellant in the agreed sum of £200

ANGUS NICOL

Chairman

Release Date:23/07/2004

© CROWN COPYRIGHT 2004