United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> W S Nann Builders Ltd v Revenue & Customs [2007] UKVAT V20306 (14 August 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20306.html
Cite as: [2007] UKVAT V20306

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W S Nann Builders Ltd v Revenue & Customs [2007] UKVAT V20306 (14 August 2007)

 


MANCHESTER TRIBUNAL CENTRE

Reference No: MAN/07/0577

W S NANN BUILDERS LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal : Michael Tildesley OBE (Chairman)

Sitting in public in North Shields on the 7 August 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 March 2007 in the sum of £842.77 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 Walter Nann director for the Appellant company and Bernard Hayley of the Solicitor's office for 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 the Appeal.

And this tribunal directs that this appeal is allowed.

And that there is to be no direction as to costs

MICHAEL TILDESLEY

CHAIRMAN

Release Date:

© CROWN COPYRIGHT 2007