Darrall MacQueen Ltd v Customs and Excise [2003] UKVAT V18215 (04 July 2003)

LONDON TRIBUNAL CENTRE
Reference No: LON/2003/276

                                    DARRALL MACQUEEN LTD                   Appellant
	
	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal:  STEPHEN OLIVER QC  (Chairman)
                                                      E M MacLEOD CIPM

	Sitting in public in London on 25 June 2003 

	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  William MacQueen, director, for the Appellant and Jonathan Holl 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 surcharge liability notices for the periods 04/02 and 07/02 were not properly served on the Appellant with the result that the appeal for the 10/02 period succeeds

STEPHEN OLIVER QC
Chairman
Release Date: