United Kingdom VAT & Duties Tribunals Decisions

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19951.html
Cite as: [2006] UKVAT V19951

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Telecom Installations Services Ltd v Revenue & Customs [2006] UKVAT V19951 (12/12/2006)

 


19951

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/637

TELECOM INSTALLATIONS SERVICES 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 17 February 2006 and 26 Mary 2006 in the sum of f 1,427.24 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 D Willis 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 for 17 February 2006 was given. 26 May 2006 therefore becomes the surcharge liability notice and the surcharge of £1,427.24 drops out of charge.

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