United Kingdom VAT & Duties Tribunals Decisions

 


19744

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/254

GAS APPLIANCE SALES & SERVICING LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Lady Mitting

Sitting in public in Manchester on the 21 August 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to two surcharge assessments in respect of periods January 2005 and January 2006 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 J Taylor 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 in January 2005 but not in January 2006

And this tribunal directs that this appeal is allowed in part

And that there is to be no direction as to costs

LADY MITTING

CHAIRMAN

Release Date: 25 August 2006

© CROWN COPYRIGHT 2006