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20721
VAT – default surcharge – non service of notice – appeal allowed in part
MANCHESTER TRIBUNAL CENTRE
WORDS WORLDWIDE LIMITED Appellant
- and –
HER MAJESTY'S COMMISSIONERS OF
REVENUE AND CUSTOMS Respondents
Tribunal: Richard Barlow (Chairman)
John Lapthorne FCMA (Member)
Sitting in public in North Shields on 12 May 2008.
Mr. Peter Kelway (director) for the Appellant
David Mohyuddin, counsel, instructed by the Solicitor for HMRC Revenue and Customs for the Respondents
MAN/08/0118