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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Warmald Ansul (UK) Ltd v Customs and Excise [2004] UKVAT V18648 (11 June 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18648.html Cite as: [2004] UKVAT V18648

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18648

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0108

WORMALD ANSUL (UK) LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

Tribunal Chairman: R L Barlow

Sitting in public at Manchester on 10 June 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 13 February 2003 in the sum of £7,637 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 T Aykroyd for the Appellant and Mr R Mansell of the Solicitor's office of HM Customs and Excise for the Respondents

And this tribunal having heard this appeal and Mr Mansell having indicated that the Respondents now accept that the Appellant had a reasonable excuse for the default in question

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 the default which resulted in the Respondents making the assessment under appeal

And this tribunal directs that this appeal is allowed

R L BARLOW

CHAIRMAN

Released: 11/6/2004