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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 >> Sumit Precision Engineering Ltd v Customs and Excise [2004] UKVAT V18616 (27 May 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18616.html Cite as: [2004] UKVAT V18616 |
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MANCHESTER TRIBUNAL CENTRE Reference No: MAN02/0597
SUMMIT PRECISION ENGINEERING LIMITED Appellant
and
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: Mr D S Porter LLB (Chairman)
Sitting in public at Birmingham on 30 April 2004
DIRECTION
Under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 12 April 2002, in the sum of £8392.34 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 the Appellant and Mr B Haley of the Solicitor's office of HM Customs and Excise for the Respondents.
And the Respondents by their said representative 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
MR D S PORTER LLB
CHAIRMAN
Release Date:
© CROWN COPYRIGHT 2004
