United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Histogram Ltd v Revenue & Customs [2007] UKVAT V20215 (19 June 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20215.html
Cite as: [2007] UKVAT V20215

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Histogram Ltd v Revenue & Customs [2007] UKVAT V20215 (19 June 2007)

 


20215

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0284

HISTOGRAM LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: Michael Johnson (Chairman)

Roland Presho FCMA

Sitting in public in North Shields, Tyne and Wear on 5 June 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to the imposition of a default surcharge being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing today

And upon hearing Lynne Coulson, accountant for the Appellant and Bernard Haley, of the Solicitor's office of H M 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 rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

This tribunal finds that the Appellant had a reasonable excuse for the shortfall of payment of tax by the due date in respect of the period 02/06 so that no surcharge liability notice should have been issued in respect of that period, and further that the Appellant has a reasonable excuse for not having paid the tax due in respect of the period 11/06, so that neither the default surcharge imposed nor the issue of a surcharge liability notice is appropriate in respect of that period

And this tribunal accordingly directs that this appeal is allowed.

MICHAEL JOHNSON

CHAIRMAN

Release Date: 19 June 2007

© CROWN COPYRIGHT 2007