Daish’s Travel (Isle Of Wight) Ltd  v Customs and Excise [2005] UKVAT 19077 (12 May 2005)

19077
LONDON TRIBUNAL CENTRE				Reference No: LON/2004/0015

							Copy sent to:

							Appellant/Applicant 

							Respondents

                                      DAISH’S TRAVEL (ISLE OF WIGHT) LTD                    Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal: MISS J C GORT (Chairman)
                                                     
Sitting in public in Plymouth on 15 April 2005

DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 Brown, Finance Director, on behalf of the Appellant and Mr J Holl, advocate, on behalf of the Respondents

AND THE parties present at the hearing by their said representative 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

BY CONSENT the Respondents having withdrawn the default surcharge in respect of period 10/02 and the Appellant having withdrawn its appeal in respect of all other periods

THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part 

AND that there is to be no direction as to costs

MISS J C GORT
Chairman
Release Date: 12 May 2005