Customs & Execise v P D & Solden Ltd [2003] UKVAT V18440 (19 December 2003)

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/03/614

	P D & S SOLDEN LTD	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS & EXCISE	Respondents

	Tribunal Chairman: David Demack

Sitting in public at  York on the 11 December 2003 

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to an assessment to a penalty under s. 69A of the Value Added Tax Act 1994 dated the 16 December 2002 in the sum of £4381 but reduced in stages to £1460 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 Solden for the Appellant and Mr B Haley of the Solicitor's office of HM Customs and Excise for the Respondents

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

And the Appellant and the Respondents by their said representatives stating pursuant to 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 this tribunal further directs that the Respondents do pay the Appellant’s costs in the sum of £100

David Demack
Chairman
Released:

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