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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Quinn (t/a DQ Coin Equipment) v Revenue & Customs [2007] UKVAT V20290 (10 August 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20290.html
Cite as: [2007] UKVAT V20290
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20290
LONDON TRIBUNAL CENTRE
REF. NO. LON/07/0745
COPY SENT TO:
APPELLANT/APPLICANT
RESPONDENTS
DOMINIC QUINN
T/A D Q COIN EQUIPMENT
Appellant
-and-
HER MAJESTY'S REVENUE AND CUSTOMS
Respondents
Tribunal : Mr. Ian Huddleston (Chairman)
Mr. A.F. Hennessey
Sitting in public in Belfast on 27th July 2007
DECISION
THE APPEAL coming on for hearing this day
AND UPON HEARING Mr. Bernard Hayley of the Solicitor's office of HM Revenue and Customs for the Respondents AND the Appellant being represented by Mr. Gavin McGrattan, FCA (the Appellant's Commercial Director)
THIS TRIBUNAL DIRECTS that the Respondents, having accepted the evidence now produced by the Appellant constitutes reasonable excuse as referred to in Section 59 VATA 1994 THAT this Appeal be ALLOWED.
THIS TRIBUNAL FURTHER DIRECTS that the costs in the appeal as vouched by the Appellant be paid by the Respondents and (in default of agreement) shall be assessed by a chairman sitting alone on the application of either party.
Ian Huddleston
Chairman
Release date : 10 August 2007