United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> MNG Philtex Ltd (t/a Danti) v Customs and Excise [2004] UKVAT V18726 (13 August 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18726.html
Cite as: [2004] UKVAT V18726

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MNG Philtex Ltd (t/a Danti) v Customs and Excise [2004] UKVAT V18726 (13 August 2004)

 


18726

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0240

MNG PHILTEX LTD t/a DANTI Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: Mr I E Vellins

Sitting in public in Manchester on 12 August 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 12 December 2003 in the sum of £1191.72 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 G Ainsworth 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 the 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 in respect of periods 1, 2, 3 and 4 shown on the schedule annexed hereto but not period 5.

And this tribunal directs that this appeal is allowed in respect of periods 1, 2, 3 and 4 but dismissed as to period 5

And that there is to be no direction as to costs

I E VELLINS

CHAIRMAN

Release Date: 13 August 2004

© CROWN COPYRIGHT 2004