United Kingdom VAT & Duties Tribunals Decisions

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18983.html
Cite as: [2005] UKVAT V18983

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Mitchell Tiling Ltd v Customs and Excise [2004] UKVAT V18983 (01 March 2005)

 


18983. MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0404

       MITCHELL TILING LIMITED Appellant

       and

       THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

       Tribunal Chairman: David S Porter

       Warren Snowden

       Sitting in public in North Shields on the 16 February 2005

       DIRECTION

       under Rule 30(8)

       This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 1 September 2003 to 30 November 2003 in the sum of £1729.55 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 Carly Henley, of counsel, for the Appellant and Robert Spragg, of counsel, instructed by 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 the default which resulted in the Respondents making the assessment under appeal

       And this tribunal directs that this appeal is allowed

       And that there is to be no direction as to costs

       DAVID S PORTER

       CHAIRMAN

       Release Date: 1 March 2005

       © CROWN COPYRIGHT 2005