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 >> Workmart Ltd v Customs and Excise [2004] UKVAT V18875 (10 December 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18875.html
Cite as: [2004] UKVAT V18875

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

Workmart Ltd v Customs and Excise [2004] UKVAT V18875 (10 December 2004)

     
    18875

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2004/0351

    WORKMART LTD Appellant

    and

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal Chairman: Michael Johnson

    Sitting in public in North Shields, Tyne & Wear on the 16 November 2004

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing this day

    And upon hearing Mr M Leonard, director of the Appellant, for the Appellant and Mr J Holmes, counsel instructed by the Solicitor for the 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 rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

    This tribunal finds that the VAT return for the period in issue ("the period") and the value added tax payable in respect of the period were despatched at such a time and in such a manner that it was reasonable to expect that they would be received by the Respondents within the appropriate time limit

    And this tribunal accordingly directs that this appeal is allowed

    MICHAEL JOHNSON
    CHAIRMAN
    Release Date: 10 December 2004
    © CROWN COPYRIGHT 2004

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18875.html