United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Better Drives Ltd v Customs and Excise [2004] UKVAT V18772 (30 September 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18772.html
Cite as: [2004] UKVAT V18772

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Better Drives Ltd v Customs and Excise [2004] UKVAT V18772 (30 September 2004)

 


18772

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2004/0282

BETTER DRIVES LTD Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: Mr M S Johnson (Chairman)

Mr R Presho FCMA

Sitting in public in York on the 15 September 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to the imposition of a default surcharge 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 Sullivan, Managing Director of the Appellant, for the Appellant and Mr D Abberton, counsel instructed by the Solicitor for the 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 a reasonable excuse exists for the VAT return for the Appellant's accounting period ended 31 December 2003 and the value added tax due in respect of the period covered by the return not having been despatched at such a time and in such a manner that it was reasonable to expect that they would be received by the Respondents within the appropriate time limit

And this tribunal accordingly directs that this appeal is allowed.

MR M S JOHNSON

CHAIRMAN

Release Date: 30 September 2004