Sentinal Lifts Ltd v Customs and Excise [2004] UKVAT V18691 (09 July 2004)
18691

LONDON TRIBUNAL CENTRE				Reference No: LON/2004/0222

								Copy sent to:

								Appellant/Applicant 

								Respondents

	SENTINAL LIFTS LTD	Appellant
	
	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: MALCOLM J F PALMER (Chairman)
ROSALIND J MACKWORTH CBE

	Sitting in public in London on 23 June 2004

	DIRECTION
	under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge of £609.75 in respect of the period ended 31 December 2002 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 G Redwood, Managing Director, for the Appellant and Mr A Dougal, Advocate, for Customs and Excise

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 it is satisfied that the accident to Mrs Redwood gave the Appellant a reasonable excuse for the insufficiency of funds that lead to the default 
	
AND THIS TRIBUNAL DIRECTS THAT this appeal be ALLOWED

AND that there is to be no direction as to the costs

MALCOLM J F PALMER
Chairman
Release Date: 09/07/2004

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