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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Sabric UK Ltd v Customs and Excise [2005] UKVAT V18959 (24 February 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18959.html
Cite as: [2005] UKVAT V18959

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Sabric UK Ltd v Customs and Excise [2005] UKVAT V18959 (24 February 2005)

     
    18959

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0648

    SABIC UK LIMITED Appellant

    and

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal Chairman: Colin Bishopp

    Sitting in public in Birmingham on the 16 February 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to surcharge assessments for periods 03/04, 06/04 and 09/04 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 D Anderson for the Appellant and Mr R Mansell 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 occurred in period 12/03 and which led to the issue of a surcharge liability notice; and that the amounts of the surcharges for the periods 03/04, 06/04 and 09/04 (in respect of which no excuse is advanced) shall be adjusted to take account of this direction

    And this tribunal directs that this appeal is allowed

    And that the Respondents shall pay the Appellant's reasonable costs of the appeal

    COLIN BISHOPP
    CHAIRMAN
    Release Date: 24 February 2005
    © CROWN COPYRIGHT 2005


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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18959.html