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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Intercept Telecom v Customs & Excise [2003] UKVAT V18278 (11 August 2003) URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18278.html Cite as: [2003] UKVAT V18278

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LONDON TRIBUNAL CENTRE Reference No: LON/03/461

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Appellant/Applicant

Respondents

INTERCEPT TELECOM Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: THEODORE WALLACE (Chairman)

MRS SHEILA EDMONDSON FCA

Sitting in public in London on 6 August 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 Mr D K Larkins, director of the Appellant and Mr 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 Appellant has not established a reasonable excuse for the default in relation to the 09/02 return

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

THEODORE WALLACE

Chairman

Release Date:

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