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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Malcolm Roberston and Sons Ltd v Revenue & Customs [2006] UKVAT V19935 (12 December 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19935.html
Cite as: [2006] UKVAT V19935
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19935
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/628
MALCOLM ROBERTSON AND SONS LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: David S Porter
Sitting in public in Manchester on 1 December 2006
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated 27 May 2005, 10 March 2006, 16 June 2006 and 11 August 2006 in the sums of £1,053.55, £1,617.36, £2,521.26 and £4,023.48 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 m Robertson for the Appellant and Mrs K Tilling of the Solicitor's office of 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. A reasonable excuse was given for the period 27 May 2005 with the result that the percentage rate of default surcharges for the later periods reduce
And this tribunal directs that this appeal is allowed in part and that there is to be no direction as to costs
DAVID S PORTER
CHAIRMAN
Release Date: 12 December 2006
© CROWN COPYRIGHT 2006