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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Supersave (Lincoln) Ltd v Revenue & Customs [2006] UKVAT V19770 (14 September 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19770.html
Cite as: [2006] UKVAT V19770
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19770
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/357
SUPERSAVE (LINCOLN) LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Mr C Bishopp
Sitting in public in Birmingham on the 12 September 2006
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to surcharge assessments of various dates 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 N Ferrington for the Appellant and Mr B Haley of the Solicitor's office of HM Revenue and Customs for the Respondents
And the parties having come to an agreement
It is recorded that the Appellant does have a reasonable excuse for the defaults which resulted in the Respondents imposing surcharges for periods 07/04, 10/04 and 01/05 but does not have an excuse in respect of the remaining periods for which surcharges have been imposed
And this tribunal directs that this appeal is allowed to the said extent
And that there is to be no direction as to costs
COLIN BISHOPP
CHAIRMAN
Release Date: 14 September 2006
© CROWN COPYRIGHT 2006