MA Rees & Son Ltd  v Revenue and Customs [2005] UKVAT 19093 (26 May 2005)

19093
LONDON TRIBUNAL CENTRE				Reference No: LON/2004/0990

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							Appellant/Applicant 

							Respondents

WGC LIMITED 	                       Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal:  MR MALCOLM J. F. PALMER (Chairman)
                                                       MRS J. M. NEILL ACA 

Sitting in public in London on 21 April 2005 

DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to Default Surcharges of £6,658, £3,598 and £40,054 for the periods ended 30 June 2003, 30 September 2003 and 31 December 2003 respectively being reasonable excuse appeals 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 Birch, Managing Director for WGC Limited and Mr. P. Webb for the Respondent

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE parties present at the hearing by their said representative(s) stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rule 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 satisfied that the Appellant had a reasonable excuse for the defaults for the quarters ended 30 June 2003 and 30 September 2003, but that it is not satisfied that there was any reasonable excuse for the default for the period ended 31 December 2003 nor for any of the defaults material to the default surcharges for any period before the period ended 30 June 2003

AND THIS TRIBUNAL DIRECTS THAT this appeal is allowed in part

AND that there is to be no direction as to costs 

MALCOM J. F. PALMER
Chairman
Release Date:26 May 2005

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