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18910
VAT – DEFAULT SURCHARGES — reasonable excuse accepted for two defaults — no reasonable excuse for third
MANCHESTER TRIBUNAL CENTRE
IMPRESS METAL PACKAGING LIMITED Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: Richard Barlow (Chairman)
Sitting in public in Manchester on 22 November 2004
Mr P Jordan, acting Finance Manager and Mr R Cousin Jackson, Finance Director, for the Appellant
Mr C Owen of the Solicitor's office of HM Customs and Excise for the Respondents
© CROWN COPYRIGHT 2004
RICHARD BARLOW
CHAIRMAN
Release Date: 14 January 2005
MAN/04/0442