United Kingdom VAT & Duties Tribunals Decisions

---

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> LS Stockport Ltd v Revenue & Customs [2007] UKVAT V20485 (14 November 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20485.html
Cite as: [2007] UKVAT V20485

---

[New search] [Printable RTF version] [Help]

---

L S Stockport Ltd v Revenue & Customs [2007] UKVAT V20485 (14 November 2007)

 


20485

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0785

L S STOCKPORT LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Ian Vellins

Sitting in public in Manchester on the 29 October 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 15 June 2007 in the sum of £13,990.54 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 R Holloway for the Appellant and Mr B 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 which resulted in the Respondents making the assessment under appeal

And this tribunal directs that this appeal is allowed and that there is to be no direction as to costs

IAN VELLINS

CHAIRMAN

Release Date: 14 November 2007

© CROWN COPYRIGHT 2007