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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Chocoholics Ltd v Customs and Excise [2005] UKVAT V18926 (25 January 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18926.html Cite as: [2005] UKVAT V18926

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18926

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0555

CHOCOHOLICS LIMITED Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: J David Demack

Sitting in public in Manchester on the 24 January 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 27 February 2004 in the sum of £412.21 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 A Cunningham for the Appellant and Mr B Haley 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 not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal but does have such excuse for its immediately preceding default and since that default occurred one year prior to that resulting in the said assessment, the assessment is discharged and becomes the Surcharge Liability Notice.

And this tribunal directs that this appeal is allowed

And that there is to be no direction as to costs

DAVID DEMACK

CHAIRMAN

Release Date: 25 January 2005

© CROWN COPYRIGHT 2005