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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> R J Stothers & Sons Ltd v Customs and Excise [2004] UKVAT V18803 (15 October 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18803.html Cite as: [2004] UKVAT V18803

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18803

BELFAST TRIBUNAL CENTRE Reference No: LON/2003/1102

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Appellant/Applicant

Respondents

R J STOTHERS & SONS LIMITED Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: MRS M A DINSMORE (Chairman)

MR A HENNESSEY

Sitting in public in Belfast on 13 August 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 The Appellant in person and Mr B Haley, Senior Officer of Customs & Excise on behalf of 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 established that there was a reasonable excuse regarding the period 1/5/02 - 31/7/02, due date of 31/8/02. The Tribunal were not satisfied that a reasonable excuse was established for the period 1/5/03 - 31/7/03, due date of 31/8/03. Accordingly a liability novice is appropriate regarding due period 1/5/03 - 31/7/03

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part

AND that there is to be no direction as to costs

M A DINSMORE

Chairman

Release Date: 15 October 2004

© CROWN COPYRIGHT 2004