United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Delta Construction v Revenue & Customs [2007] UKVAT V19970 (04 January 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V19970.html
Cite as: [2007] UKVAT V19970

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Delta Construction v Revenue & Customs [2007] UKVAT V19970 (04 January 2007)

 


19970

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0677

Appellant

DELTA CONSTRUCTION

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Lady Mitting

Sitting in public in Manchester on the 4 January 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to 2 surcharge assessments for periods 10/05 and 07/06 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 Miss S Colligan for the Appellant and Mr B Haley 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 in period 10/05 and as a result 07/06 falls out of the regime.

And this tribunal directs that this appeal is allowed and that there is to be no direction as to costs

LADY MITTING

CHAIRMAN

Release Date: 4 January 2007

© CROWN COPYRIGHT 2007