United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Haworth v Revenue & Customs [2007] UKVAT V20159 (22 May 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20159.html
Cite as: [2007] UKVAT V20159

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Karen Haworth v Revenue & Customs [2007] UKVAT V20159 (22 May 2007)

 


20159

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0025

KAREN HAWORTH Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: David Demack

Sitting in public in Manchester on the 8 May 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 15 November 2006 in the sum of £590.00 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 the Appellant in person 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 not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal but does have such an excuse for the default in period 06/06 which results in the assessment under appeal being reduced to £295, a figure below the de minimis limit set by the Respondents for collection

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

DAVID DEMACK

CHAIRMAN

Release Date: 22 May 2007

© CROWN COPYRIGHT 2007