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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Chemix (UK) Ltd v Customs and Excise [2004] UKVAT V18601 (28 April 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18601.html Cite as: [2004] UKVAT V18601 |
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Rule 26(2)
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/03/815
CHEMIX (UK) LTD Appellant
and
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal Chairman: Mr R Barlow
Sitting in public in Manchester on the 26 March 2004
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 17 November 2003 in the sum of £2307.69 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 B Haley of the Solicitor's office of HM Customs and Excise for the Respondents and no one appearing for the Appellant and upon Mr Haley stating that the decision has been withdrawn
And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision
And the Respondents by their said representative 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 resulted in the Respondents making the assessment under appeal
And this tribunal directs that this appeal is allowed and that there is to be no direction as to costs
MR R BARLOW
CHAIRMAN
Release Date:
© CROWN COPYRIGHT 2004