United Kingdom VAT & Duties Tribunals Decisions

---

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Ellis Fairbank PLC v Revenue and Customs [2005] UKVAT V19393 (14 December 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19393.html
Cite as: [2005] UKVAT V19393

---

[New search] [Printable RTF version] [Help]

---

Ellis Fairbank PLC v Revenue and Customs [2005] UKVAT V19393 (14 December 2005)

 


19393

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0640

ELLIS FAIRBANK PLC Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: David Demack

Sitting in public in Manchester on the 7 December 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 26 July 2005 in the sum of £37,921 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 H Cross 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 the default which resulted in the Respondents making the assessment under appeal

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