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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Nu-Toool (Holdings) Ltd v Customs and Excise [2005] UKVAT V19019 (05 April 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19019.html Cite as: [2005] UKVAT V19019

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19019

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0786

NU-TOOL (HOLDINGS) LTD Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: Michael S Johnson (Chairman)

Arthur Brown

Sitting in York on 23 March 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing this day

And upon hearing Mark Willis, financial director of the Appellant, for the Appellant and Bernard Haley, of the Solicitor's office of H M 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 rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

This tribunal finds that the value added tax payable in respect of the Appellant's accounting period 03/04 was despatched at such a time and in such a manner that it was reasonable to expect that it would be received by the Respondents within the appropriate time limit

And this tribunal accordingly directs that this appeal is allowed so that the Appellant shall not be liable to the default surcharge in dispute

MICHAEL S JOHNSON

CHAIRMAN

Release Date: 5 April 2005

© CROWN COPYRIGHT 2005