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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Essilor Ltd v Customs and Excise [2004] UKVAT V18703 (23 July 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18703.html Cite as: [2004] UKVAT V18703

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18703

LONDON TRIBUNAL CENTRE Reference No: LON/2003/1003

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Appellant/Applicant

Respondents

ESSILOR LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: ANGUS NICOL (Chairman)

ANGELA WEST FCA

Sitting in public in Bristol on 9 July 2004

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 Andrew Cheetham, financial director, for the Appellant, and Mr Jonathan Holl of the Office of the Solicitor for the Customs and Excise for the Respondents

AND THIS TRIBUNAL having heard this appeal 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 has not, for the reasons given by the Tribunal at the hearing, established that there was a reasonable excuse for the default under appeal

AND THIS TRIBUNAL DIRECTS THAT this appeal be DISMISSED

AND that there be no direction as to costs

ANGUS NICOL

Chairman

Release Date:23/07/2004

© CRON COPYRIGHT 2004