Tax

218 Electrical Services v Customs and Excise

[2005] UKVAT V19067VAT & Duties Tribunal2005

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This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 17 September 2004 in the sum of �342.11 and a surcharge liability extension notice dated 25 June 2004 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 Anthony Dyson, Director for the Appellant and Richard Mansell of the Solicitor's office of HM Customs and Excise for the Respondents

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 defaults which resulted in the Respondents making the assessment under appeal

And this tribunal directs that this appeal is allowed in respect of both the surcharge assessment and the surcharge liability extension notice

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