United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Martin Stockley Associates Ltd v Revenue and Customs [2005] UKVAT V19397 (08 December 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19397.html
Cite as: [2005] UKVAT V19397

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Martin Stockley Associates Ltd v Revenue and Customs [2005] UKVAT V19397 (08 December 2005)

 


19397

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0577

MARTIN STOCKLEY ASSOCIATES LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Lady Mitting

Sitting in public in Manchester on the 30 November 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to three surcharge assessments for the periods 10/04, 01/05 and 04/05 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 Martin Stockley for the Appellant and Bernard Haley 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 defaults in 10/04 and 01/05 but does not for the period 04/05

And this tribunal directs that this appeal is allowed in part

And that there is to be no direction as to costs

LADY MITTING

CHAIRMAN

Release Date: 8 December 2005

© CROWN COPYRIGHT 2005