United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Howle Carbides Ltd v Customs and Excise [2004] UKVAT V18762 (09 September 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18762.html
Cite as: [2004] UKVAT V18762

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Howle Carbides Ltd v Customs and Excise [2004] UKVAT V18762 (09 September 2004)

 


18762

LONDON TRIBUNAL CENTRE Reference No: LON/2004/260

Copy sent to:

Appellant/Applicant

Respondents

HOWLE CARBIDES LIMITED Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: JOHN CLARK (Chairman)

SHEILA EDMONDSON, FCA

Sitting in public in London on 8 September 2004

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 Matthew Chaloner for the Appellant and Pauline Crinnion for the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 not have a reasonable excuse for the defaults for the periods covered by this appeal

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

JOHN CLARK

Chairman

Release Date: 9 September 2004

© CROWN COPYRIGHT 2004