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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Industrial Bulk Containers Ltd v Customs and Excise [2004] UKVAT V18745 (26 August 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18745.html Cite as: [2004] UKVAT V18745

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MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0266

INDUSTRIAL BULK CONTAINERS LIMITED Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: Colin Bishopp

Sitting in public in Manchester on the 18 August 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 27 February 2004 in the sum of £1598.26 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 S Price for the appellant and Mr B Haley of the Solicitor's office of HM Customs and Excise for the respondents.

The respondents now accepting that the relevant return and tax were presented at a time when they could reasonably be expected to arrive by the due date.

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.

And this tribunal directs that this appeal is allowed.

And that there is to be no direction as to costs

COLIN BISHOPP

CHAIRMAN

Release Date: 26 August 2004

© CROWN COPYRIGHT 2004