Tax

TAG Business Computing Ltd v Customs and Excise

[2004] UKVAT V18893VAT & Duties Tribunal2004

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This appeal against a decision of the Respondents with respect to a surcharge assessment for the period ended 31 October 2003 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 C A Gibbon for the Appellant and Mr B Haley 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 default which resulted in the Respondents making the assessment under appeal

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