United Kingdom VAT & Duties Tribunals Decisions

Victorian Pottery Co Ltd (t/a Excalibur Housewares) v Customs And Excise [2005] UKVAT V19082 (5 May 2005)

19082

LONDON TRIBUNAL CENTRE Reference No: LON/2004/2344

Copy sent to:

Appellant/Applicant

Respondents

VICTORIAN POTTERY CO LTD Appellant T/a EXCALIBUR HOUSEWARES

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: MISS J C GORT (Chairman)

Sitting in public in Plymouth on 14 April 2005

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 John Bottomley, Director, on behalf of the Appellant and Mr P Webb, Advocate, on behalf of the Respondents

AND THE parties present at the hearing by their said representative stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 has a reasonable excuse for pate payment in respect of the period 01/04 but not in respect of the periods 04/04 and 07/04

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part

AND that there is to be no direction as to costs

MISS J C GORT

Chairman

Release Date: 5 May 2005