Fishwick Services Ltd v Customs and Excise [2004] UKVAT V18934 (9 December 2004)

18934    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/2004/0418

	FISHWICK SERVICES LIMITED	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Lady Mitting 

Sitting in public in Manchester on 16 November 2004

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments for periods February 2003; May 2003; August 2003 and November 2003 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 D Woolley 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 having announced its decision

And the Appellant and the Respondents by their said representatives stating pursuant to the 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 defaults in August 2003 and November 2003 but not for periods February 2003 and May 2003

And this tribunal directs that this appeal is allowed in part.

And that there is to be no direction as to costs

LADY MITTING
CHAIRMAN
Release Date: 9 December 2004

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