United Kingdom VAT & Duties Tribunals Decisions

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Cite as: [2004] UKVAT V18825

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Vision Vehicle Solution v Customs and Excise [2004] UKVAT V18825 (29 October 2004)

 


18825

LONDON TRIBUNAL CENTRE Reference No: LON/04/1077

Copy sent to:

Appellant/Applicant

Respondents

VISION VEHICLE SOLUTIONS Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: MALCOLM J F PALMER (Chairman)

RUTH WATTS DAVIES

Sitting in public in London on 13 October 2004

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge of £3,000 in respect of the period ended 30 November 2004 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 Martin Wills, Director, for the Appellant and Mr J Holl, advocate, for Customs and Excise

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 it is not satisfied that the Appellant has a reasonable excuse for the relevant default

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

MALCOLM J F PALMER

Chairman

Release Date: 29 October 2004

© CROWN COPYRIGHT 2004