ENG Ltd v Customs & Excise [2003] UKVAT V18371 (09 October 2003)

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/03/371

	ENG LIMITED	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS & EXCISE	Respondents

	Tribunal Chairman: J D Demack

Sitting in public at Manchester on the 29 September 2003

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to the surcharge assessments made as a result of the defaults listed in the schedule hereto 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 J Doherty 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 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 defaults 1, 2 and 3 on the said schedule so that the assessments made following those defaults are discharged and the assessments made following defaults 4 and 5 are reduced to the amounts stated in the final column of the said schedule

And this tribunal directs that this appeal is allowed in part and that there is to be no direction as to costs

THE SCHEDULE

Default Number	Period	Tax Assessed	Surcharge Assessment Issued	% Rate	Surcharge	Amended % rate	Amended Surcharge	

1	
02/02	
281649.93	
12/04/2002	
5	
£7041	
Nil	
Nil	
2	05/02	85678.88	12/07/2002	10	£8567	Nil	Nil	
3	06/02	25269.67	09/09/2002	15	£3790	Nil	Nil	
4	07/02	52701.83	10/04/2003	15	£7905	5	£2635	
5	08/02	80480.48	05/11/2002	15	£12072	10	£8048	

DAVID DEMACK
CHAIRMAN
Released:

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