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United Kingdom VAT & Duties Tribunals Decisions


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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Firefly UK Ltd v Customs and Excise [2004] UKVAT V18845 (29 November 2004)

     
    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


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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18845.html