Ogilby Construction Ltd v Customs & Excise [2004] UKVAT V18532 (9 March 2004)

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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18532.html
Cite as: [2004] UKVAT V18532

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Ogilby Construction Ltd v Customs & Excise [2004] UKVAT V18532 (9 March 2004)

     

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/03/0217

    OGILBY CONSTRUCTION LTD Appellant

    - and -

    THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

    Tribunal Chairman: Lady Mitting

    Sitting in public at Manchester on 9 March 2004

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to 8 surcharge assessments for the periods 03/2000 to 03/2002 inclusive 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 Ogilby for the Appellant and Mr R Mansell 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 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 its defaults in periods 09/00 and 12/00 but not in the remaining periods

    And this tribunal directs that this appeal is allowed in part

    And that there is to be no direction as to costs

    LADY MITTING
    CHAIRMAN
    Released:

    ©CROWN COPYRIGHT 2004


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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18532.html