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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Sure Maintenance Ltd v Revenue & Customs [2007] UKVAT V20478 (13 November 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20478.html
Cite as: [2007] UKVAT V20478
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20478
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0770
SURE MAINTENANCE LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Lady Mitting
Sitting in public in Manchester on the 17 November 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to two surcharge assessments for periods 05/06 and 03/07 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 Mark Jones, Finance Director, 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 05/06 but not in 03/07
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