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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Nazir v customs & Excise [2005] UKVAT V19104 (06 June 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19104.html Cite as: [2005] UKVAT V19104

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Mohammed Nazir v customs & Excise [2005] UKVAT V19104 (06 June 2005)

19104

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0082

MOHAMMED NAZIR Appellant

and

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Richard Barlow

Sitting in public in Manchester on the 24 May 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 12 December 2003 in the sum of £807.53 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 Nazir for the Appellant and Mr R Mansell of the Acting Solicitor for HM Revenue and Customs for the Respondents and upon Mr Mansell having stated that HM Revenue and Customs now concede that there was a reasonable excuse for the default

And this tribunal having heard this appeal and having announced its decision accordingly

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 the default which resulted in the Respondents making the assessment under appeal

And this tribunal directs that this appeal is allowed

And that there is to be no direction as to costs

RICHARD BARLOW

CHAIRMAN

Release Date: 6 June 2005

© CROWN COPYRIGHT 2005