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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 >> CVME Truck Rental Ltd v Customs and Excise [2005] UKVAT V18968 (08 March 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18968.html Cite as: [2005] UKVAT V18968 |
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18968
DEFAULT SURCHARGE – Reasonable excuse – Insufficiency of funds – Postal strike blamed for failure to pay tax and submit return on time – No evidence of effect of postal strike – Appeal dismissed
LONDON TRIBUNAL CENTRE
CVME TRUCK RENTAL LIMITED Appellant
- and –
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: STEPHEN OLIVER QC (Chairman)
CAROLINE de ALBUQUERQUE
Sitting in public in London on 23 February 2005
No appearance for the Appellant
Jonathan Holl for the Respondents
© CROWN COPYRIGHT 2005
DECISION
"Mr Hollis will not be able to attend the hearing on 23 February due to medical treatment. The following however has been filled out to Customs and Excise and the case could be settled without me being in attendance."
The proper officer of this Tribunal immediately responded with the following message:
"We understand you are content for this appeal to be heard and determined in your absence. If that is not so, please send or fax a medical certificate."
Despite a telephone reminder in the morning of 23 February, no response has been received from the Mudd Partnership. On that basis we have formed the view that CVME is content for the appeal to be heard and determined in its absence.
"Customs did not consider the disruption caused by postal strike sufficient reasonable excuse".
STEPHEN OLIVER QC
CHAIRMAN
RELEASED: 8 March 2005
LON/04/136