United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Digitech Comunications UK Ltd v Revenue and Customs [2006] UKVAT V19462 (20 February 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19462.html
Cite as: [2006] UKVAT V19462

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Digitech Comunications UK Ltd v Revenue and Customs [2006] UKVAT V19462 (20 February 2006)

 


19462

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0794

DIGITECH COMMUNICATIONS UK LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: DAVID DEMACK

Sitting in public in York on the 16 February 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to the surcharge assessments listed in 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 Wilson–Ross for the Appellant and Mr B Haley of the Solicitor's office of HM Revenue and Customs for the Respondents

And this tribunal having heard this appeal and having announced its decision

And the Appellant and 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 numbered 1, 2 and 3 on the said schedule

And this tribunal directs that this appeal is allowed to the extent indicated in the said schedule

And there is to be no direction as to costs



THE SCHEDULE

No.	Period	Date Return received	Tax on return	SLN issued	Surcharge asst. issued	% rate	Surcharge	Reduced % rate	Reduced Surcharge
1	01.00	8.6.00	16087.19	15.6.00	—	—	—	—	—
2	04.00	29.8.00	29420.05	—	12.11.01	2	588.60	Nil	Nil
3	07.00	5.10.00	91.09	—	—	5	Nil	Nil	Nil
4	10.00	20.11.00	15109.17	—	16.10.01*	10	1510.81	Nil	Nil
5	01.01	13.03.01	36921.35	—	16.3.01	15	5538.20	2	738.42

* becomes Surcharge Liability Notice

DAVID DEMACK

CHAIRMAN

Release Date: 20 February 2006

© CROWN COPYRIGHT 2006