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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Liodster & Whiting Ltd v Customs and Excise [2004] UKVAT V18846 (29 November 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18846.html Cite as: [2004] UKVAT V18846

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18846

LONDON TRIBUNAL CENTRE Reference No: LON/2004/1114

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Appellant/Applicant

Respondents

LIDSTER & WHITING LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: STEPHEN OLIVER QC (Chairman)

S.K DAS (Member)

Sitting in public in London on 3 November 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 T Lowe, Director, for the Appellant and A Dougal for the Respondents

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 return and cheque which were posted on the last day of April 2004 could not have been received by the 'due date'

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

Chairman

Release Date: 29 November 2004

© CROWN COPYRIGHT 2004