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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> CPV Ltd v Customs and Excise [2004] UKVAT V18697 (16 July 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18697.html Cite as: [2004] UKVAT V18697

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CPV Ltd v Customs and Excise [2004] UKVAT V18697 (16 July 2004)

18697

LONDON TRIBUNAL CENTRE Reference No: LON/2004/0827

Copy sent to:

Appellant/Applicant

Respondents

C P V LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: MALCOLM J. F. PALMER (Chairman)

SHEILA EDMONDSON FCA

Sitting in public in London on 30 June 2004

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge of £1,109.51 for the period ended 31 December 2003 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 M D Boag, Secretary, for the Appellant and Mr Phillip Webb, 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 not satisfied that the Appellant paid VAT for the period ended 31 December 2003 by the due date nor that the Appellant has a reasonable excuse for that default

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

MALCOLM J. F. PALMER

Chairman

Release Date: 16/07/2004

© CROWN COPYRIGHT 2004