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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Pegasus Communications (UK) Ltd v Revenue & Customs [2008] UKVAT V20556 (28 January 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20556.html
Cite as: [2008] UKVAT V20556
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20556
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2007/205
MAN/2007/298
MAN/2007/950
PEGASUS COMMUNICATIONS (UK) LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Richard Barlow
Sitting in public in Manchester on the 18 September 2007 and 23 January 2008
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessments dated 14 July 2006, 25 January 2007 and 13 January 2007 in the sums of £3105.61, £2218.89 and £658.87 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. Mark Silcock for the Appellant and Ms. Kim Tilling of the Solicitor's office of HM Revenue and Customs for the Respondents
And this tribunal having heard these appeals 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 not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal of £3105.61 and £2218.89 and that the appellant does have a reasonable excuse for the default which resulted with in the Respondents making the assessment under appeal of £658.87
And this tribunal directs that the first two appeals mentioned above are dismissed and the third appeal is allowed.
Richard Barlow
CHAIRMAN
Release Date: 28 January 2008
© CROWN COPYRIGHT 2007