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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Wheels (Grimsby) Ltd v Customs and Excise [2005] UKVAT V19039 (22 March 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19039.html Cite as: [2005] UKVAT V19039

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19039

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2004/0705

WHEELS (GRIMSBY) LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

Tribunal Chairman: Michael Johnson

Sitting in public in York on 2 March 2005

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 George Petch, director of the Appellant, for the Appellant and Bernard Haley, of the Solicitor's office of H M 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 Appellant was reasonably entitled to expect that the value added tax payable by it in respect of its accounting period 07/04 would reach the Respondents within the extended period of seven days after the due date conceded in this case by the Respondents and that accordingly a reasonable excuse for the default has been made out

And this tribunal accordingly directs that this appeal is allowed and that the Appellant shall not be liable to the surcharge under appeal.

MICHAEL JOHNSON

CHAIRMAN

RELEASE DATE: 22 March 2005

©CROWN COPYRIGHT 2005