United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Carmichael v Customs and Excise [2004] UKVAT V18805 (15 October 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18805.html
Cite as: [2004] UKVAT V18805

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Mr. Alan Carmichael v Customs and Excise [2004] UKVAT V18805 (15 October 2004)

 


18805

BELFAST TRIBUNAL CENTRE Reference No: LON/2003/1110

Copy sent to:

Appellant/Applicant

Respondents

MR ALAN CARMICHAEL 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 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 a reasonable excuse, the tribunal is satisfied that the Appellant had dispatched the returns and payment in such time and such manner as was reasonable for the Appellant to expect that such would have been received by the Commissioners paid to due date. The Tribunal accepts the returned cheque were posted on 25 July 2003, the due date was 31 July 2003

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

M A DINSMORE

Chairman

Release Date: 15 October 2004

© CROWN COPYRIGHT 2004