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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> M + R Construction (UK) Ltd v Revenue and Customs [2006] UKVAT V19490 (07 March 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19490.html
Cite as: [2006] UKVAT V19490
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M + R Construction (UK) Ltd v Revenue and Customs [2006] UKVAT V19490 (07 March 2006)
19490
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/798
M + R CONSTRUCTION (UK) LIMITED Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Michael Tildesley Obe
Member: Kathleen Mann
Sitting in public in North Shields on the 22 February 2006
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 September 2006 in the sum of £7026.12 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 Richard Mansell of Solicitor's office for HM Revenue and Customs for the Respondents and Robert McCoy and Sean Rath, directors for the Appellant company
And the parties 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
MICHAEL TILDESLEY OBE
CHAIRMAN
Release Date: 7 March 2006
© CROWN COPYRIGHT 2006