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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Pentons Haulage & Cold Dtorrage v Revenue and Customs [2005] UKVAT V19322 (02 November 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19322.html
Cite as: [2005] UKVAT V19322
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19322
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0441
PENTONS HAULAGE & COLD STORAGE Appellant
and
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Richard Barlow
Sitting in public in Birmingham on the 27 September 2005
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 28/05/03; 30/05/03 and 02/12/03 in the sum of £43,241; £42,024 and £37,068 respectively 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 Mark Jones of BDO Stoy Hayward for the Appellant and Mr B Haley 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 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
And this tribunal directs that these appeals are allowed
And that there is to be no direction as to costs
RICHARD BARLOW
CHAIRMAN
Release Date: 2 NOVEMBER 2005
© CROWN COPYRIGHT 2005