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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> English Rose Hotels (Yorkshire) Ltd v Revenue & Customs [2006] UKVAT V19779 (20 September 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19779.html
Cite as: [2006] UKVAT V19779
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19779
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0400
ENGLISH ROSE HOTELS (YORKSHIRE) LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: MRS E GILLILAND
Sitting in public in York on the 7 September 2006
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to three surcharge assessments dated the 31 March 2005, 23 June 2005 and 3 May 2006 in the sums of £2804.00, £10200.00 and £9055.60 respectively 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 James Doyle, Financial Director, for the Appellant and Kim Tilling 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 not have a reasonable excuse for the defaults which resulted in the Respondents making the assessments under appeal dated 31 March 2005 and 23 June 2005 but does have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal dated 3 May 2006
And this tribunal directs that this appeal is dismissed in respect of the assessments dated 31 March 2005 and 23 June 2005 and allowed in respect of the assessment dated 3 May 2006
And that there is to be no direction as to costs
ELSIE GILLILAND
CHAIRMAN
Release Date: 20 September 2006
© CROWN COPYRIGHT 2006