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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Crest Recruitment Services Ltd v Revenue & Customs [2007] UKVAT V20480 (13 November 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20480.html
Cite as: [2007] UKVAT V20480
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20480
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0984
CREST RECRUITMENT SERVICES LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: David Demack
Sitting in public in Manchester on the 5 November 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated 20 February 2007 in the sum of £18,060.27 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 Mr D Brown for the Appellant and Mrs K 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 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 defaults numbered 1, 2 and 3 on the schedule hereto and records that the Respondents earlier accepted that the Appellant had a reasonable excuse for default 5
And this tribunal directs that this appeal is allowed to the extent indicated in column 8 of the said Schedule and that there is to be no direction as to costs
DAVID DEMACK
CHAIRMAN
Release Date: 13 November 2007
© CROWN COPYRIGHT 2007
THE SCHEDULE
| 1. | 2. | 3. | 4. | 5. | 6. | 7. | 8. |
| Default No. | Period | SLN issued | Surcharge Assessment issued | % rate | Surcharge | Reduced % rate | Reduced surcharge |
| 1 | 09.04 | 26.11.04 | |||||
| 2 | 12.04 | 12.02.05 | 2 | Nil | |||
| 3 | 03.05 | 13.05.05 | 5 | 2,388.40 | Nil | ||
| 4 | 06.05 | 10.10.05* | 10 | 10,068.48 | Nil | ||
| 5 | 09.05 | 07.12.05 | 15 | 20,098.03 | Nil | ||
| 6 | 12.05 | 24.02.05 | 15 | 2,400.12 | 2 | 488.00 | |
| 7 | 03.06 | 20.02.07 | 15 | 18,060.27 | 5 | 903.00 |
* becomes Surcharge Liability Notice