United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Makro Self Service Wholesalers Ltd v Revenue & Customs [2006] UKVAT V19661 (14 July 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19661.html
Cite as: [2006] UKVAT V19661

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Makro Self Service Wholesalers Ltd v Revenue & Customs [2006] UKVAT V19661 (14 July 2006)

19661

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0245

MAKRO SELF SERVICE WHOLESALERS LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: David S. Porter

Sitting in public in Manchester on the 11 July 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 26 August 2005 in the sum of £41,693 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 D Wilson for the Appellant and Mr B 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 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

DAVID S PORTER

CHAIRMAN

Release Date: 14 July 2006

© CROWN COPYRIGHT 2006