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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Lerryn Group Ltd v Revenue & Customs [2008] UKVAT V20614 (14 March 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20614.html
Cite as: [2008] UKVAT V20614
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20614
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/736
LERRYN GROUP LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Judith Mitting (Chairman)
Sitting in Manchester on the 22 October 2007 and 26 February 2008
DIRECTION
Under Rule 30(8)
The appeal against a decision of the Respondents with respect to 2 surcharge assessments for periods 12/05 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 Tim Shappard 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 the rule 30(8) of the said Rule 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 12/05 but not for 03/07
And this tribunal directs that this appeal is allowed in part and that there is to be no direction as to costs
Judith Mitting
CHAIRMAN
Release Date: 14 March 2008