United Kingdom VAT & Duties Tribunals (Excise) Decisions

Cottard v Customs & Excise [2003] UKVAT(Excise) E00481 (12 August 2003)

EXCISE DUTY – Restoration of seized goods and vehicle – parties agreed upon the terms of the decision – Appeal allowed by consent – Rule 17 The Value Added Tax Tribunals Rules 1986

LONDON TRIBUNAL CENTRE

JEAN-YVES COTTARD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: Mr Michael Tildesley (Chairman)

Mrs Sheila Edmondson FCA (Member)

Sitting in public in London on 23 July 2003

Byrne & Partners Solicitors for the Appellant

Rosalind Kent Solicitors for the Respondents

© CROWN COPYRIGHT 2003


 


The Appeal

1. Jean –Yves Cottard (The Appellant) gave notice of Appeal dated 25 November 2002 against the decision of the Commissioners of Customs and Excise dated 25 October 2002 upholding on review, the decision to refuse to offer restoration of excise goods and a vehicle registration number Y628 BHO, seized from the Appellant on 26 April 2002.
2. The Appeal was set down for hearing on 23 July 2003. On the day of the hearing we were advised by fax that the parties had reached an agreement on the terms of settlement of the Appeal.
3. In accordance with Rule 17 of The Value Added Tax Tribunal Rules 1986, we therefore make a decision on the following agreed terms:

I. That the Appeal be allowed.

II. That the Respondents do by 31 August 2003 undertake a further review of their decision not to restore the Appellant's VW Transporter Van, registration number Y628 BHO.

III. That said review be undertaken pursuant to s.16(4) Finance Act 1994 by an Officer not previously involved in the Appeal and as such be subject to a right of Appeal to the VAT and Duties Tribunal.

IV. That the Respondents pay the Appellant's costs of this Appeal in the amount of £3,900. The amount payable is net of VAT as the Appellant is a registered trader and therefore will recover any VAT due as input tax.

MICHAEL TILDESLEY

CHAIRMAN

RELEASED:

LON/02/8342