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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Terry Milner Processing Ltd v Customs and Excise [2004] UKVAT V18778 (30 September 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18778.html
Cite as: [2004] UKVAT V18778

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Terry Milner Processing Ltd v Customs and Excise [2004] UKVAT V18778 (30 September 2004)

     
    18778
    Rule 26(2)

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2004/0229

    TERRY MILNER PROCESSING LIMITED Appellant

    and

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal: Mr I E Vellins (Chairman)

    Sitting in public in Manchester on the 21 September 2004

    DIRECTION
    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge liability notice dated 15 February 2002, 13 September 2002, 17 January 2003 and 16 May 2003 in the sum of £1197.68 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 Mr T Milner for the Appellant and Mr R Mansell, of 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 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 in relation to the surcharge liability notice but does not have a reasonable excuse for the defaults which resulted in the Respondents making the 3 surcharge assessments under appeal

    The tribunal finds that the surcharge penalties shall be reduced accordingly

    And this tribunal directs that this appeal is allowed in part and dismissed as to the remainder

    And that there is to be no direction as to costs

    MR I E VELLINS
    CHAIRMAN
    Release Date: 30 September 2004
    © CROWN COPYRIGHT 2001

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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18778.html