United Kingdom VAT & Duties Tribunals Decisions

---

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> BXT Ltd v Customs and Excise [2004] UKVAT V18739 (26 August 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18739.html
Cite as: [2004] UKVAT V18739

---

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

---

BXT Ltd v Customs and Excise [2004] UKVAT V18739 (26 August 2004)

 


MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0201

BXT LIMITED Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: Colin Bishopp

Sitting in public in Birmingham on the 16 August 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 18 December 2003 in the sum of £2405 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 Mrs V Farrell for the appellant and Mr B Haley of the Solicitor's office of HM Customs and Excise for the respondents.

The respondents having informed the tribunal that they now accept that the relevant return and payment were posted timeously.

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 directs that this appeal is allowed.

And that there is to be no direction as to costs.

COLIN BISHOPP

CHAIRMAN

Release Date: 26 August 2004

© CROWN COPYRIGHT 2004