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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Williams (t/a Falcon Security) v Customs and Excise [2004] UKVAT V18729 (17 August 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18729.html
Cite as: [2004] UKVAT V18729

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Williams (t/a Falcon Security) v Customs and Excise [2004] UKVAT V18729 (17 August 2004)

     

    18729

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0211

    C P WILLIAMS t/a FALCON SECURITY Appellant

    and

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal Chairman: Mr I E Vellins

    Sitting in public in Manchester on 12 August 2004

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 27 September 2004 in the sum of £2558.34 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 Miss C Kelly for the Appellant and Mr C Owen 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 the default which resulted in the Respondents making the assessment under appeal

    This tribunal directs that this appeal is allowed

    And that there is to be no direction as to costs

    I E VELLINS
    CHAIRMAN
    Release Date: 17 August 2004
    © CROWN COPYRIGHT 2004

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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18729.html