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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Heaters Wholesale Ltd v Revenue & Customs [2007] UKVAT V19998 (31 January 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V19998.html
Cite as: [2007] UKVAT V19998
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19998
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0765
HEATERS WHOLESALE LIMITED Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Lady Mitting
Sitting in public in Birmingham on the 19 January 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to three surcharge assessments for periods 03/05; 06/05 and 12/05 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 Mrs Maxine Easingwood for the Appellant and Mrs Kim 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 not have a reasonable excuse for the defaults in periods 06/05 and 12/05 but does have a reasonable excuse for 03/05
And this tribunal directs that this appeal is allowed in part and that there is to be no direction as to costs
LADY MITTING
CHAIRMAN
Release Date: 31 January 2007
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