United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Backtrax UK Ltd v Customs and Excise [2005] UKVAT V19005 (31 March 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19005.html
Cite as: [2005] UKVAT V19005

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Backtrax UK Ltd v Customs and Excise [2005] UKVAT V19005 (31 March 2005)

 


Backtrax UK Ltd v Customs and Excise [2005] UKVAT V19005 (31 March 2005)

19005

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0785

BACKTRAX UK LIMITED Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: David S Porter

Sitting in public in Manchester on the 23 March 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessments dated 27 July 2004 in the sum of £582.95 and 15 October 2004 in the sum of £1,793.14 and being reasonable excuse appeals as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

And upon hearing Eugine Sweepman for the Appellant and Richard Mansell of counsel, instructed by 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 dated 27 July 2004 but not for the assessment dated 15 October 2004.

And this tribunal directs that this appeal is allowed as to the default ensuing from the assessment dated 27 July 2004

And that there is to be no direction as to costs

DAVID PORTER

CHAIRMAN

Release Date: 31 Marsh 2005

© CROWN COPYRIGHT 2005