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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Firefly UK Ltd v Customs and Excise [2004] UKVAT V18845 (29 November 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18845.html Cite as: [2004] UKVAT V18845 |
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18844
LONDON TRIBUNAL CENTRE Reference No: LON/2004/1084
Copy sent to:
Appellant/Applicant
Respondents
J R SMITH & PARTNERS T/A INTERLINK EXPRESS Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: PETER H LAWSON (Chairman)
Sitting in public in London on 13th October 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 Mr R Smith for the Appellant and Mr J Holl for the Respondent
AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision
AND THE parties present at the hearing by their said representative(s) 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 established a reasonable excuse for the default
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED
AND that there is to be no direction as to costs
Chairman
Release Date: 29 November 2004
© CROWN COPYRIGHT 2004