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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Lloyd Worrall (Newcastle Upon Tyne) v Revenue & Customs [2006] UKVAT V19826 (17 October 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19826.html
Cite as: [2006] UKVAT V19826
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19826
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/460
LLOYD WORRALL (NEWCASTLE UPON TYNE) LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal : Michael Tildesley OBE (Chairman)
Elizabeth Pollard (Member)
Sitting in public in North Shields on the 3 October 2006
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 12 May 2006 in the sum of £1,068.64 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 Jason Jordan Shackell, Group Financial Controller for the Appellant and Bernard Hayley of 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 that there is to be no direction as to costs
MICHAEL TILDESLEY
CHAIRMAN
Release Date: 17 October 2006
© CROWN COPYRIGHT 2006