United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Firefly UK Ltd v Customs and Excise [2004] UKVAT V18845 (29 November 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18845.html
Cite as: [2004] UKVAT V18845

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Firefly UK Ltd v Customs and Excise [2004] UKVAT V18845 (29 November 2004)

 


18844

LONDON TRIBUNAL CENTRE Reference No: LON/2004/1084

Copy sent to:

Appellant/Applicant

Respondents

J R SMITH & PARTNERS T/A INTERLINK EXPRESS Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: PETER H LAWSON (Chairman)

Sitting in public in London on 13^th October 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 Mr R Smith for the Appellant and Mr J Holl for the Respondent

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) 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 for the default

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

Chairman

Release Date: 29 November 2004

© CROWN COPYRIGHT 2004