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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Saxon & Anor (t/a Saxon Homes) v Customs and Excise [2005] UKVAT V18945 (22 February 2005)
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Cite as: [2005] UKVAT V18945
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Saxon & Anor (t/a Saxon Homes) v Customs and Excise [2005] UKVAT V18945 (22 February 2005)

     
    18945

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0624

    DAVID SAXON AND JANE SAXON

    t/a SAXON HOMES Appellant

    and

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal Chairman: Richard L Barlow

    Sitting in public in Manchester on the 7 February 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to surcharge assessments dated the 14 May 2004 and 13 August 2004 in the sum of £286.22 and £370.45 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 D Saxon for the Appellant and Mr C Owen of the Solicitor's office of HM Customs and Excise for the Respondents and upon Mr C Owen having indicated that Customs and Excise now consent to these appeals being allowed

    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 the default which resulted in the Respondents making the assessment under appeal

    And this tribunal directs that this appeal is allowed

    And that the Respondents shall pay the Appellant's reasonable costs of this appeal to be assessed by a chairman of the tribunal, if not agreed.

    RICHARD BARLOW
    CHAIRMAN
    Release Date: 22 February 2005
    © CROWN COPYRIGHT 2005

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