18861
LONDON TRIBUNAL CENTRE Reference No: LON/2004/0072
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Appellant/Applicant
Respondents
PARAGON SPORTS MANAGEMENT LTD Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: MALCOM GAMMIE QC (Chairman)
MRS S SADEQUE MBCS (Member)
Sitting in public in London on 19 May 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 G Tufnell, a Director, for the Appellant and A Dougal, advocate, for the Respondents
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 a reasonable excuse was established for the period ending 31 August 2003
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED
AND that there is to be no direction as to costs
Chairman
Release Date: 10 December 2004
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