Horn Furniture (Uk) Ltd v Customs and Excise [2004] UKVAT V18578 (23 April 2004)


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United Kingdom VAT & Duties Tribunals Decisions
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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18578.html
Cite as: [2004] UKVAT V18578

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Horn Furniture (Uk) Ltd v Customs and Excise [2004] UK V18578 (23 April 2004)

     

    LONDON TRIBUNAL CENTRE Reference No: LON/2003/988

    Copy sent to:

    Appellant/Applicant

    Respondents

    HORN FURNITURE (UK) LIMITED Appellant

    - and -

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal: MISS J C GORT (Chairman)

    MR A J RING FTII ATT

    Sitting in public in London on 3 March 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 Mrs S Read, Company Secretary for the Appellant and Mr J Holl for the Respondents

    AND THIS TRIBUNAL having heard this appeal and having announced its decision

    AND THE parties present at the hearing by their said representatives 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

    AND THE Commissioners having conceded that there is a reasonable excuse in respect of the period 07/02

    THIS TRIBUNAL FINDS THAT there is a reasonable excuse for the late payment of VAT in respect of the period 04/03 but that there is no reasonable excuse in respect of the period 10/02

    AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part

    AND that there is to be no direction as to costs

    J C GORT

    Chairman

    Release Date:

    © CROWN COPYRIGHT 2004

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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18578.html