United Kingdom VAT & Duties Tribunals Decisions

 


Central Security Operations Ltd v Revenue & Customs [2006] UKVAT V19567 (27 April 2006)

19567

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0093 CENTRAL SECURITY OPERATIONS LIMITED Appellant and THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents Tribunal Chairman: Elsie Gilliland Sitting in public in Manchester on the 25 April 2006 DIRECTION under Rule 30(8)

This appeal against a decision of the Respondents with respect to five surcharge assessments dated

(i) 23 February 2006 in the sum of £1,248.68 (Period 3);

(ii) 23 February 2006 in the sum of £3,152.06 (Period 4);

(iii) 23 December 2006 in the sum of £6,643.04 (Period 5);

(iv) 21 September 2005 in the sum of £7,861.47 (Period 6) and

(v) 23 December 2005 in the sum of £6,236.31 (Period 7)

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 Nigel Howard for the Appellant and Richard Mansell 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 assessments under appeal for periods 3, 4, 5 and 6 above but does not have a reasonable excuse in respect of period 7 above

And this tribunal directs that this appeal is allowed in respect of periods 3, 4, 5 and 6 above but dismissed in respect of period 7 above

And that there is to be no direction as to costs

ELSIE GILLILAND CHAIRMAN Release Date: 27 April 2006 © CROWN COPYRIGHT 2006