United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Advanced Combustion Engineering Ltd v Revenue and Customs [2005] UKVAT V19391 (14 December 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19391.html
Cite as: [2005] UKVAT V19391

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Advanced Combustion Engineering Ltd v Revenue and Customs [2005] UKVAT V19391 (14 December 2005)

 


19391

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0302

ADVANCED COMBUSTION ENGINEERING LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: David Demack

Sitting in public in Manchester on the 6 December 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to the several surcharge assessments listed in column 4 of the schedule hereto 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 M Pollitt for the Appellant and Mr Chris Owen of Solicitor's office 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 defaults 1, 2 and 4 on the said schedule but not for default 3 (which in the circumstances reduces the penalty assessed in respect thereof to nil and results in the assessment relating thereto becoming a surcharge liability notice

And this tribunal directs that this appeal is allowed

And that there is to be no direction as to costs

DAVID DEMACK

CHAIRMAN

Release Date: 14 December 2005

© CROWN COPYRIGHT 2005

THE SCHEDULE

Default No.	Period	Surcharge Liability Notice issued 29 November 2002	Surcharge Assessment issued	Percentage Rate	Surcharge Amount
1	09/03		16.12.03	5	808.55
2	¾		21.06.04	10	1439.41
3	09/04		08.12.04*	15	1338.73
4	12/04		07.03.05	15	1024.74

* becomes new Surcharge Liability Notice