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United Kingdom VAT & Duties Tribunals Decisions

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> R J Stothers & Sons Ltd v Customs and Excise [2004] UKVAT V18803 (15 October 2004)
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Cite as: [2004] UKVAT V18803
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R J Stothers & Sons Ltd v Customs and Excise [2004] UKVAT V18803 (15 October 2004)

     

    18803

    BELFAST TRIBUNAL CENTRE Reference No: LON/2003/1102

    Copy sent to:

    Appellant/Applicant

    Respondents

    R J STOTHERS & SONS LIMITED Appellant

    - and -

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal: MRS M A DINSMORE (Chairman)

    MR A HENNESSEY

    Sitting in public in Belfast on 13 August 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 The Appellant in person and Mr B Haley, Senior Officer of Customs & Excise on behalf of the Respondents

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

    AND THE parties present at the hearing by their said representative(s) 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 has established that there was a reasonable excuse regarding the period 1/5/02 - 31/7/02, due date of 31/8/02. The Tribunal were not satisfied that a reasonable excuse was established for the period 1/5/03 - 31/7/03, due date of 31/8/03. Accordingly a liability novice is appropriate regarding due period 1/5/03 - 31/7/03

    AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part

    AND that there is to be no direction as to costs

    M A DINSMORE

    Chairman

    Release Date: 15 October 2004

    © CROWN COPYRIGHT 2004

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