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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Goodacre Carpets of Kendal Ltd v Customs and Excise [2005] UKVAT V18929 (25 January 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18929.html
Cite as: [2005] UKVAT V18929

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Goodacre Carpets of Kendal Ltd v Customs and Excise [2005] UKVAT V18929 (25 January 2005)

     
    18929

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0601

    GOODACRE CARPETS OF KENDAL LIMITED Appellant

    and

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal Chairman: J David Demack

    Sitting in public in Manchester on the 24 January 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 13 August 2004 in the sum of £2932.66 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 J Beresford 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 a default which resulted in the Appellant being served with a Surcharge Liability Notice under which the assessment appealed against was made. Consequently, the assessment under appeal became the Surcharge Liability Notice.

    And this tribunal directs that this appeal is allowed

    And that there is to be no direction as to costs

    DAVID DEMACK
    CHAIRMAN
    Release Date: 25 January 2005
    © CROWN COPYRIGHT 2005

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18929.html