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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Ceandess Ltd v Revenue & Customs [2008] UKVAT V20641 (01 April 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20641.html
Cite as: [2008] UKVAT V20641
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20641
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/1406
CEANDESS LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Judith Mitting
Sitting in public in Birmingham on the 11 March 2008
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to two surcharge assessments for periods 10/06 and 07/07 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 Mr. Clive Davies 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 have a reasonable excuse for the defaults which resulted in the Respondents making the assessments under appeal
And this tribunal directs that this appeal is allowed and that there is to be no direction as to costs
Judith Mitting
CHAIRMAN
Release Date: 1 April 2008
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