United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Seward Grass Machinery v Customs and Excise [2004] UKVAT V18710 (21 July 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18710.html
Cite as: [2004] UKVAT V18710

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Seward Grass Machinery v Customs and Excise [2004] UKVAT V18710 (21 July 2004)

 


18710

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/56

SEWARD GRASS MACHINERY LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

Tribunal Chairman: David Demack

Sitting in public at York on the 14^th July 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to the surcharge assessment dated the 16 September 2003 in the sum of £998.97 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 M Seward for the Appellant and Mr C Owen 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

This tribunal finds that the Appellant does not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal but does have such an excuse for two earlier defaults (numbered 1 and 2 in the Schedule hereto).

And this tribunal directs that this appeal is allowed in that no surcharge liability notice having been served the default (numbered 3) occasioning the assessment to surcharge is discharged

And that there is to be no direction as to costs

THE SCHEDULE

Default No	Period	Assessment issued	Rate	Surcharge Amount
1	01/03	SLN	-	-
2	04/03	13.06.03	2	Nil (under £200)
3	07/03	26.09.03	5	£998.97

David Demack

Chairman

Released:21/07/2004

©CROWN COPYRIGHT 2004