VAT and Duties Tribunal 23 April 2004, v 18574 (Benchmark Distribution Ltd v Commissioners of Customs and Excise)

This decision is being issued in unusual circumstances. The hearing in March 2003 was a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Rules 1986. We announced our decision and asked the parties whether they wished to have it recorded in a written document in accordance with Rule 30(1). As they did not, we dealt with the matter by a Direction under Rule 30(8).