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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Pama International Ltd v Revenue & Customs [2007] UKVAT V20155 (22 May 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20155.html
Cite as: [2007] UKVAT V20155
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20155
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0124
PAMA INTERNATIONAL LIMITED Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Ian Vellins
Sitting in public in Manchester on the 18 May 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated 12 January 2007 in the sum of £648 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 I Farshi for the Appellant and Mr R 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 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
And this tribunal directs that this appeal is allowed and that there is to be no direction as to costs
IAN VELLINS
CHAIRMAN
Release Date: 22 May 2007
© CROWN COPYRIGHT 2007