United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> WS Sterritt & Co v Revenue & Customs [2008] UKVAT V20709 (06 June 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20709.html
Cite as: [2008] UKVAT V20709

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W S Sterritt & Co v Revenue & Customs [2008] UKVAT V20709 (06 June 2008)

 


20709

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/08/0098

W S STERRITT & CO. Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: D S Porter (Chairman)

Sitting in Belfast on the 29 April 2008

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 12 October 2007 in the sum of £730.39 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 A McCorkell for the Appellant and Mr. Haley, of the Solicitor's office of HM Revenue and Customs for the Respondents

And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision

And the Respondents by their said representative stating pursuant to the rule 30(8) of the said Rules 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

ALISTAIR F. W. DEVLIN

CHAIRMAN

Release Date: 6 June 2008

© CROWN COPYRIGHT 2008