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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Coventry Electrical Wholesale Ltd (t/a DES v Revenue and Customs [2005] UKVAT V19203 (04 August 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19203.html
Cite as: [2005] UKVAT V19203
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19203
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0149
COVENTRY ELECTRICAL WHOLESALE LIMITED
trading as DES Appellant
and
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Michael Tildesley OBE
Sitting in public in Birmingham on the 27 July 2005
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 26 November 2004 in the sum of £5730.32 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 Simon Collins, managing director, for the Appellant and Richard Mansell of the Acting Solicitor for HM Revenue and Customs 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 resulted in the Respondents making the assessment under appeal, namely that the return and payment was despatched at such time and in such manner that it would be reasonable to expect that it would be received by the Commissioners within the appropriate time limit
And this tribunal directs that this appeal is allowed
And that there is to be no direction as to costs
MICHAEL TILDESLEY
CHAIRMAN
Release Date: 4 August 2005
© CROWN COPYRIGHT 2005