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United Kingdom VAT & Duties Tribunals Decisions


You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Prima Corporate Wear Ltd v Customs and Excise [2003] UKVAT V18212 (04 July 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18212.html
Cite as: [2003] UKVAT V18212

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    Prima Corporate Wear Ltd v Customs and Excise [2003] UKVAT V18212 (04 July 2003)
    LONDON TRIBUNAL CENTRE
    Reference No: LON/02/1110
    PRIMA CORPORATE WEAR LIMITED Appellant
    - and -
    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
    Tribunal: JOHN F AVERY JONES CBE (Chairman)
    SUNIL DAS
    Sitting in public in London on 2 July 2003
    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 Mr P Booth director of the Appellant and Mr J Holl for the Respondents
    AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision
    AND THE parties present at the hearing by their said representative(s) 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
    THIS TRIBUNAL FINDS THAT the Appellant had a reasonable excuse for the default in relation to the 09/02 return.
    AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED
    AND that there is to be no direction as to costs
    John F Avery Jones
    Chairman
    Release Date:
    © CROWN COPYRIGHT 2003


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URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18212.html