United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Goodacre Carpets of Kendal Ltd v Customs and Excise [2005] UKVAT V18929 (25 January 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18929.html
Cite as: [2005] UKVAT V18929

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Goodacre Carpets of Kendal Ltd v Customs and Excise [2005] UKVAT V18929 (25 January 2005)

 


18929

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0601

GOODACRE CARPETS OF KENDAL LIMITED Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: J David Demack

Sitting in public in Manchester on the 24 January 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 13 August 2004 in the sum of £2932.66 and 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 J Beresford for the Appellant and Mr B Haley of the Solicitor's office of HM 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 the rule 30(8) of the said Rules 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 does have a reasonable excuse for a default which resulted in the Appellant being served with a Surcharge Liability Notice under which the assessment appealed against was made. Consequently, the assessment under appeal became the Surcharge Liability Notice.

And this tribunal directs that this appeal is allowed

And that there is to be no direction as to costs

DAVID DEMACK

CHAIRMAN

Release Date: 25 January 2005

© CROWN COPYRIGHT 2005