18828
LONDON TRIBUNAL CENTRE			Reference No: LON/2004/0939
				    Copy sent to 
							    Appellant  								      Respondents 
HTEC LIMITED
Appellant                                                                                                     
- and - 

THE COMMISSIONERS OF CUSTOMS AND EXCISE 
Respondents
Tribunal: DR NUALA BRICE (Chairman)
MRS S EDMUNSON FCA

Sitting in public in London on 22 September 2004

DIRECTION
Under Rule 30(8)

THIS was an appeal against a default surcharge for the accounting period ending on 30 November 2003; the tax was due on 31 December 2003 but was not received until 6 January 2004

WE HEARD Mr R J Mackie for the Appellant and Mr P Webb for the Respondents  

WE FIND THAT the cheque for the tax due was signed and posted on Wednesday 31 December 2003; the return had been posted earlier

OUR DECISION IS that we were not satisfied that the tax was dispatched at such a time and in such a manner that it was reasonable to expect that the Respondents would receive it by 31 December 2003

AT THE CONCLUSION of the appeal we announced our decision to dismiss the appeal and both parties present agreed that they did not want a full written decision

WE THEREFORE DIRECT that the appeal be dismissed 

DR A N BRICE
Chairman
Release Date: 24 September 2004

© CROWN COPYRIGHT 2004
££HTEC Ltd v Commissioners of Customs and Excise [2004] UKVAT V18828 (24 September 2004)