United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Coolair UK Ltd v Revenue & Customs [2006] UKVAT V19782 (20 September 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19782.html
Cite as: [2006] UKVAT V19782

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Coolair UK Ltd v Revenue & Customs [2006] UKVAT V19782 (20 September 2006)

 


19782

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0138

COOLAIR UK 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 surcharge liability notices, surcharge liability notice extensions and surcharge assessments during 24 default periods dated 06/03, 08/03, 10/03, 11/03, 12/03, 01/04, 02/04, 03/04, 05/04, 06/04, 07/04, 08/04, 09/04, 10/04, 11/04, 12/04, 01/05, 03/05, 04/05, 05/05, 06/05, 07/05, 08/05 and 09/05 in the total sum of £17329.70 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 Reg Ford, Managing 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 have a reasonable excuse for the defaults in the periods 06/03, 08/03, 10/03, 11/03, 12/03, 01/04, 02/04 and 03/04 but does not have a reasonable excuse for the defaults in the periods 05/04, 06/04, 07/04, 08/04, 09/04, 10/04, 11/04, 12/04, 01/05, 03/05, 04/05, 05/05, 06/05, 07/05, 08/05 and 09/05

And this tribunal directs that this appeal is allowed in respect of the first 8 of the 24 default periods and dismissed in respect of the remaining 16 of the 24 default periods

And that there is to be no direction as to costs

ELSIE GILLILAND

CHAIRMAN

Release Date: 20 September 2006

© CROWN COPYRIGHT 2006