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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Cognition (Partnership) v Customs and Excise [2004] UKVAT V18894 (29 December 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18894.html
Cite as: [2004] UKVAT V18894

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Cognition (Partnership) v Customs and Excise [2004] UKVAT V18894 (29 December 2004)

     
    18894

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0497

    COGNITION (PARTNERSHIP) Appellant

    and

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal Chairman: Lady Mitting

    Sitting in public in Birmingham on the 6 December 2004

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 April 2004 in the sum of £1274.71 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 Hughes for the Appellant and Mr B 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 the 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

    LADY MITTING
    CHAIRMAN
    Release Date: 29 December 2004
    © CROWN COPYRIGHT 2004

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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18894.html