United Kingdom VAT & Duties Tribunals Decisions

---

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Earsdon Engineering Ltd v Revenue & Customs [2006] UKVAT V19714 (15 August 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19714.html
Cite as: [2006] UKVAT V19714

---

[New search] [Printable RTF version] [Help]

---

Earsdon Engineering Ltd v Revenue & Customs [2006] UKVAT V19714 (15 August 2006)

 


19714

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/250

EARSDON ENGINEERING LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Michael Tildesley OBE

John Davison

Sitting in public in North Shields on the 3 August 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 17 February 2006 in the sum of £2,699 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 Milsted and Mrs Nixon for the Appellant and Andrew Noble, counsel instructed by the 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 the Respondents shall pay costs of £100 to the Appellant

Michael Tildesley OBE

CHAIRMAN

Release Date: 15 August 2006

© CROWN COPYRIGHT 2006