18959    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/04/0648

	SABIC UK LIMITED	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Colin Bishopp 

Sitting in public in Birmingham on the 16 February 2005

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments for periods 03/04, 06/04 and 09/04 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 D Anderson for the Appellant and Mr R Mansell 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 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 occurred in period 12/03 and which led to the issue of a surcharge liability notice; and that the amounts of the surcharges for the periods 03/04, 06/04 and 09/04 (in respect of which no excuse is advanced) shall be adjusted to take account of this direction 

And this tribunal directs that this appeal is allowed

And that the Respondents shall pay the Appellant’s reasonable costs of the appeal

COLIN BISHOPP
CHAIRMAN
Release Date: 24 February 2005

© CROWN COPYRIGHT 2005
££Sabric UK Ltd v Customs and Excise [2005] UKVAT V18959 (24 February 2005)