United Kingdom VAT & Duties Tribunals Decisions

---

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Ros v Customs and Excise [2004] UKVAT V18755 (03 September 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18755.html
Cite as: [2004] UKVAT V18755

---

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

---

Ros v Customs and Excise [2004] UKVAT V18755 (03 September 2004)

18755

Default Surcharge – reasonable excuse accepted by Commissioners prior to Hearing – appeal dismissed..

EDINBURGH TRIBUNAL CENTRE

CORNELIS ROS Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: (Chairman): Mrs G Pritchard, BL., MBA., WS

Sitting in Edinburgh on Friday 3 September 2004

for the Appellant Mr Van Wezel

for the Respondents Mr A McCue

© CROWN COPYRIGHT 2004.


 


DECISION

This is an appeal against a Default Surcharge imposed in respect of the quarter 12/02 at 10% in the sum of £6,231.18.

Of consent the appeal is dismissed as the Commissioners were satisfied with information supplied by the Appellant prior to the Hearing this morning.

No expenses are awarded to or by either party.

MRS G PRITCHARD, BL., MBA., WS

CHAIRMAN

RELEASE: 3 SEPTEMBER 2004

EDN/004/78