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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> DMQA Projects Ltd v Revenue & Customs [2007] UKVAT V20286 (06 August 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20286.html
Cite as: [2007] UKVAT V20286
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20286
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0480
DMQA PROJECTS LIMITED Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Elsie Gilliland
Sitting in public in York on the 18 July 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment in respect of the period 01/10/06 to 31/12/06 dated 28 February 2007 in the sum of £4,039.86 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 Joe Wheelhouse, company secretary, for the Appellant and Kim 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 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
ELSIE GILLILAND
CHAIRMAN
Release Date: 6 August 2007
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