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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Eurojersey Ltd v Revenue & Customs [2007] UKVAT V20249 (11 July 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20249.html
Cite as: [2007] UKVAT V20249
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20249
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/188
EUROJERSEY LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Lady Mitting
Sitting in public in Birmingham on the 20 June 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to 2 surcharge assessments for the periods 06/06 to 09/06 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 Helen White and Andrew Hubbard for the Appellant and Bernard Haley 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 in 06/06 but not in 09/06
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: 11 July 2007
© CROWN COPYRIGHT 2007