Tax

Industrial Bulk Containers Ltd v Customs and Excise

[2004] UKVAT V18745VAT & Duties Tribunal2004

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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.

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