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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 >> Hyde Burnett Ltd v Customs & Excise [2003] UKVAT V18251 (30 July 2003) URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18251.html Cite as: [2003] UKVAT V18251 |
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Hyde Burnett Ltd v Customs & Excise [2003] UKVAT V18251 (30 July 2003)
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/02/740
HYDE BURNETT LTD Appellant
- and -
THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents
Tribunal Chairman: David Demack
Sitting in public at Manchester on the 15 July 2003
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 15 March 2002 in the sum of £2657.22 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 Mr P Bevan for the Appellant and Mr N Poole of counsel 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
The Respondents having exercised their discretion under the provisions relating to the care and management of VAT contained in para 1(1) of Schedule 11 to the Value Added Tax Act 1994 and reduced the sum assessed on the appellant to £1583.72
By consent this tribunal directs that this appeal is allowed to that limited extent
And that there is to be no direction as to costs
David Demack
Chairman
Released:
©CROWN COPYRIGHT 2003