United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Douglas DBS Ltd v Customs and Excise [2004] UKVAT V18730 (17 August 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18730.html
Cite as: [2004] UKVAT V18730

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Douglas DBS Ltd v Customs and Excise [2004] UKVAT V18730 (17 August 2004)

 


18730

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0194

DOUGLAS DBS LTD 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 1 March 2004 in the sum of £621.15 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 C Owen of the Solicitor's office of HM Customs and Excise for the Respondents and no one appearing for the Appellant this tribunal determined to proceed under rule 26(2) of the Value Added Tax Tribunals Rules 1986 (as amended)

And this tribunal having heard this appeal and having announced its decision

And the Respondents by their said representative 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

And having heard from the Respondents that they had cancelled the assessment

This tribunal directs that this appeal is struck out and that there is to be no direction as to costs

I E VELLINS

CHAIRMAN

Release Date: 17 August 2004

© CROWN COPYRIGHT 2004