United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Platinum Print Ltd v Revenue & Customs [2007] UKVAT V20475 (13 November 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20475.html
Cite as: [2007] UKVAT V20475

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Platinum Print Ltd v Revenue & Customs [2007] UKVAT V20475 (13 November 2007)

 


20475

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0947

PLATINUM PRINT LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Lady Mitting

Sitting in public in Manchester on the 12 November 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to two surcharge assessments for periods 02/07 and 05/07 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 David Wyvill 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 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 02/07 but not in 05/07

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: 13 November 2007

© CROWN COPYRIGHT 2007