United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Elliott's Vehicles Ltd v Revenue & Customs [2007] UKVAT V20131 (25 April 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20131.html
Cite as: [2007] UKVAT V20131

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Elliott's Vehicles Ltd v Revenue & Customs [2007] UKVAT V20131 (25 April 2007)

20131

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0056

ELLIOTT'S VEHICLES LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Colin Bishopp

Sitting in public in Birmingham on 18 April 2007

DIRECTION

under Rule 30(8)

This appeal against decisions of the Respondents with respect to surcharge assessments dated 17 May 2005, 17 November 2005, 17 June 2006, 17 September 2006, 17 November 2006 and 17 February 2007 in the sums of £743.55, £1,302.04, £741.70, £841.84, £964.22 and £624.79 respectively 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 David Elliott for the Appellant and Richard Mansell 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 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 any of the defaults which resulted in the Respondents making the assessments under appeal, the defaults being due to shortage of funds for which there was no underlying reasonable excuse within the meaning of section 59(7)(b) of the Value Added Tax Act 1994.

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

COLIN BISHOPP

CHAIRMAN

Release Date: 25 April 2007

© CROWN COPYRIGHT 2007