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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> AME Products Develpoments Solutions Ltd v Customs and Excise [2005] UKVAT V18925 (25 January 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18925.html
Cite as: [2005] UKVAT V18925

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AME Products Develpoments Solutions Ltd v Customs and Excise [2005] UKVAT V18925 (25 January 2005)

     
    18925

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0592

    A M E PRODUCT DEVELOPMENT SOLUTIONS LIMITED Appellant

    and

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal Chairman: J David Demack

    Sitting in public in Manchester on the 24 January 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 13 August 2004 in the sum of £6944.98 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 I Jones for the Appellant and Mr B Haley 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 defaults 1 to 3 on the schedule hereto, so that the assessment following default 4 becomes the Surcharge Liability and the assessment following default 5 is calculated at two per cent.

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

    And that there is to be no direction as to costs

    The Schedule
    No. Period SLN issued Surcharge Assessment % Rate Surcharge New % Rate New Surcharge
    1. 03/03 16.5.03 - - - - -
    2. 06/03 - 15.08.03 2 Nil - -
    3. 09/03 - 21.11.03 5 Nil - -
    4. 12/03 - 13.02.04* 10 552.83 Nil Nil
    5. 06/04 - 13.08.04 15 6944.98 2 138.90

    * becomes SLN

    DAVID DEMACK
    CHAIRMAN
    Release Date: 25 January 2005
    © CROWN COPYRIGHT 2005

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18925.html