United Kingdom VAT & Duties Tribunals Decisions

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Cite as: [2005] UKVAT V19151

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19151

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/141

TEC ENGINEERING (ROCHDALE) LTD Appellant

- and -

HM REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Richard Barlow

Sitting in public at Manchester on the 21 June 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 12 November 2005 in the sum of £640.68 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 Hoyle for the Appellant and Mr Richard Mansell of the Solicitor's office of HM Revenue and Customs for the Respondents

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

And the Respondents by their said representative 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 that there is to be no direction as to costs

RICHARD BARLOW

Chairman

Released: 30 June 2005

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