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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Carmichael v Customs and Excise [2004] UKVAT V18805 (15 October 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18805.html
Cite as: [2004] UKVAT V18805

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Mr. Alan Carmichael v Customs and Excise [2004] UKVAT V18805 (15 October 2004)

     
    18805

    BELFAST TRIBUNAL CENTRE Reference No: LON/2003/1110

    Copy sent to:

    Appellant/Applicant

    Respondents

    MR ALAN CARMICHAEL Appellant

    - and -

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal: MRS M A DINSMORE (Chairman)

    MR A HENNESSEY

    Sitting in public in Belfast on 13 August 2004

    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 the Appellant and Mr B Haley, Senior Officer of Customs & Excise on behalf of the Respondents

    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 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

    THIS TRIBUNAL FINDS THAT the Appellant has established a reasonable excuse, the tribunal is satisfied that the Appellant had dispatched the returns and payment in such time and such manner as was reasonable for the Appellant to expect that such would have been received by the Commissioners paid to due date. The Tribunal accepts the returned cheque were posted on 25 July 2003, the due date was 31 July 2003

    AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

    AND that there is to be no direction as to costs

    M A DINSMORE

    Chairman

    Release Date: 15 October 2004

    © CROWN COPYRIGHT 2004

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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18805.html