United Kingdom VAT & Duties Tribunals Decisions

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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18875.html
Cite as: [2004] UKVAT V18875

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Workmart Ltd v Customs and Excise [2004] UKVAT V18875 (10 December 2004)

 


18875

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2004/0351

WORKMART LTD Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: Michael Johnson

Sitting in public in North Shields, Tyne & Wear on the 16 November 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing this day

And upon hearing Mr M Leonard, director of the Appellant, for the Appellant and Mr J Holmes, counsel instructed by the Solicitor for the Customs and Excise, for the Respondents

And this tribunal having heard this appeal and having announced its decision

And the Appellant and the Respondents by their said representatives stating pursuant to rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

This tribunal finds that the VAT return for the period in issue ("the period") and the value added tax payable in respect of the period were despatched at such a time and in such a manner that it was reasonable to expect that they would be received by the Respondents within the appropriate time limit

And this tribunal accordingly directs that this appeal is allowed

MICHAEL JOHNSON

CHAIRMAN

Release Date: 10 December 2004

© CROWN COPYRIGHT 2004