19363
LONDON TRIBUNAL CENTRE Reference No: LON/2005/242
LON/2005/830
Copy sent to:
Appellant/Applicant
Respondents
SMYTHS TOYS LTD Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: MR A DEVLIN (Chairman)
MR A HENNESSEY
Sitting in public in Belfast on 15 November 2005
DIRECTION
under Rule 30(8)
THESE APPEALS against decisions of the Respondents with respect to Default Surcharges being reasonable excuse appeals 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 Devlin of KPMG Chartered Accountants for the Appellant and Mr Hayley for the Respondents
AND THIS TRIBUNAL having heard these appeals and having announced its decision
AND THE parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 these appeals should be allowed under Rule 30(8) of the Value Added Tax Tribunals Rules 1986
AND THIS TRIBUNAL DIRECTS THAT these appeals and each of them be ALLOWED
AND that the Respondents do pay to the Appellant its costs of and incidental to these appeals such costs to be agreed or taxed in default of agreement
A DEVLIN
Chairman
Release Date: 2 December 2005
© CROWN COPYRIGHT 2005