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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> UK Action Rooms Ltd v Revenue and Customs [2005] UKVAT V19337 (15 November 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19337.html
Cite as: [2005] UKVAT V19337
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Rule 26(2)
19337
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0519
UK AUCTION ROOMS LIMITED Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Elsie Gilliland
Elizabeth M Pollard
Sitting in public in York on the 3 November 2005
DIRECTION
under Rule 30(8)
This appeal against decisions of the Respondents with respect to two surcharge assessments dated the 17 December 2004 and 17 June 2005 in the sum of £570.66 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 Bernard Haley of the Solicitor's office of HM Revenue and Customs for the Respondents and no one appearing for the Appellant
And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision
And the Respondents by their said representative 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 dated 17 December 2004 but does not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal dated 17 June 2005
And this tribunal directs that this appeal is allowed in respect of the surcharge assessment dated 17 December 2004 and is dismissed in respect of the surcharge assessment dated 17 June 2005 and that there is to be no direction as to costs
ELSIE GILLILAND
CHAIRMAN
Release Date: 15 November 2005
© CROWN COPYRIGHT 2005