United Kingdom VAT & Duties Tribunals Decisions

Crossley v Revenue & Customs [2006] UKVAT V19620 (09 June 2006)

19620

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0157

ROBERT DAVID CROSSLEY Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Jean Warburton

Sitting in public in Manchester on the 1 June 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to five surcharge assessments dated the 18 May 2005, 9 January 2006, 9 January 2006, 9 January 2006 and 24 February 2006 in the sums of £201.29, £342.66, £302.52, £298.23 and £514.27 and being 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 the Appellant in person and Mrs F Clements 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 reasonable excuses for all five of the defaults 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

JEAN WARBURTON

CHAIRMAN

Release Date: 9 June 2006

© CROWN COPYRIGHT 2006