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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Saxon v Customs and Excise [2004] UKVAT V18874 (10 December 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18874.html Cite as: [2004] UKVAT V18874

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MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2004/0405

DAVID SAXON Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: Michael Johnson

Sitting in public in North Shields, Tyne and Wear on the 16 November 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing this day

And upon hearing the Appellant in person and Mr J Holmes, counsel instructed by the Solicitor for the Customs and Excise, for the Respondents

And this tribunal having heard this appeal and having announced its decision

And the Appellant and the Respondents by their said representative stating pursuant to rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

This tribunal finds that the VAT return in issue and the value added tax payable in respect of the period covered by the return were not despatched at such a time and in such a manner that it was reasonable to expect that they would be received by the Respondents within the appropriate time limit

And this tribunal accordingly directs that this appeal is dismissed

MICHAEL JOHNSON

CHAIRMAN

Release Date: 10 December 2004

© CROWN COPYRIGHT 2004