BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Howle Carbides Ltd v Customs and Excise [2004] UKVAT V18762 (09 September 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18762.html
Cite as: [2004] UKVAT V18762

[New search] [Printable RTF version] [Help]

Howle Carbides Ltd v Customs and Excise [2004] UKVAT V18762 (09 September 2004)

     
    18762

    LONDON TRIBUNAL CENTRE Reference No: LON/2004/260

    Copy sent to:

    Appellant/Applicant

    Respondents

    HOWLE CARBIDES LIMITED Appellant

    - and -

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal: JOHN CLARK (Chairman)

    SHEILA EDMONDSON, FCA

    Sitting in public in London on 8 September 2004

    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 Matthew Chaloner for the Appellant and Pauline Crinnion for the Respondents

    AND THIS TRIBUNAL having heard this appeal and having announced its decision

    AND THE parties present at the hearing by their said representatives 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 does not have a reasonable excuse for the defaults for the periods covered by this appeal

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    AND that there is to be no direction as to costs

    JOHN CLARK

    Chairman

    Release Date: 9 September 2004

    © CROWN COPYRIGHT 2004

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18762.html