United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> CMA Tools (Burnley) Ltd v Customs and Excise [2004] UKVAT V18744 (22 August 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18744.html
Cite as: [2004] UKVAT V18744

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CMA Tools (Burnley) Ltd v Customs and Excise [2004] UKVAT V18744 (22 August 2004)

 


18744

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/03/444

CMA TOOLS (BURNLEY) LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

Tribunal Chairman: David Demack

Sitting in public at Manchester on the 19 August 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 11 April 2003 in the sum of £2928.17 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 B Crossley 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 have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal

And this tribunal directs that this appeal is llowed

And that there is to be no direction as to costs

David Demack

Chairman

Release Date: 26 August 2004

©CROWN COPYRIGHT 2004