United Kingdom VAT & Duties Tribunals Decisions

---

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Pepperl & Fuchs GB Ltd v Revenue & Customs [2008] UKVAT V20584 (25 February 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20584.html
Cite as: [2008] UKVAT V20584

---

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

---

Pepperl & Fuchs GB Ltd v Revenue & Customs [2008] UKVAT V20584 (25 February 2008)

 


20584

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/1205

PEPPERL & FUCHS GB LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Elsie Gilliland

Sitting in public in Manchester on the 30 January 2008

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to three accounting periods, namely 12/05; 06/06; and 12/06 and two surcharge assessments dated 20 September 2006 and 12 March 2007 in the sums of respectively £5,161.00 (06/06) and £17,650.00 (12/06) 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 Amanda Boyle, Director, for the Appellant and Kim 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 not have a reasonable excuse in respect of period 12/05 and period 12/06 for the defaults which resulted in the Respondents making the assessment under appeal in respect of 12/06 (£17,650.00).

This tribunal finds that the Appellant does have a reasonable excuse in respect of period 06/06 and for the default which resulted in the respondents making the assessment under appeal in respect of 06/06 (£5,161.00).

And this tribunal directs that this appeal is dismissed in respect of periods 12/05 and 12/06 and the defaults therein, but this appeal is allowed in respect of 06/06 and the default therein. The surcharge amounts shall be recalculated accordingly.

There is to be no direction as to costs.

Elsie Gilliland

CHAIRMAN

Release Date: 25 February 2008

© CROWN COPYRIGHT 2007