United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Key Property IOnvestments Ltd v Customs and Excise [2004] UKVAT V18771 (30 September 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18771.html
Cite as: [2004] UKVAT V18771

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Key Property IOnvestments Ltd v Customs and Excise [2004] UKVAT V18771 (30 September 2004)

 


MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0233

KEY PROPERTY INVESTMENTS LIMITED Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: Lady Mitting

Sitting in public in Birmingham on the 6 September 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 13 December 2003 in the sum of £3875 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 N Beaumont for the Appellant and Mr B Haley 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 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 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 allowed and that there is to be no direction as to costs

LADY MITTING

CHAIRMAN

Release Date: 30 September 2004

© CROWN COPYRIGHT 2004