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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> North East Mailing Centre Ltd v Customs and Excise [2005] UKVAT V19004 (29 March 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19004.html
Cite as: [2005] UKVAT V19004

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North East Mailing Centre Ltd v Customs and Excise [2005] UKVAT V19004 (29 March 2005)

     

    North East Mailing Centre Ltd v Customs and Excise [2005] UKVAT V19004 (29 March 2005)

    19004

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/619

    NORTH EAST MAILING CENTRE LIMITED Appellant

    - and -

    THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

    Tribunal Chairman: David Porter

    Warren Snowdon

    Sitting in public at North Sheilds on the 9 March 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 13 August 2004 in the sum of £10,974.10 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 Heather Ramshaw managing director for the Appellant and Bernard Haley 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 for the default which resulted in the Respondents making the assessment under appeal

    And this tribunal directs that this appeal is allowed

    And that there is to be no direction as to costs

    David Porter
    Chairman
    Released: 29 March 2005

    ©CROWN COPYRIGHT 2005

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19004.html