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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Gartenart Ltd v Revenue & Customs [2008] UKVAT V20785 (29 August 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20785.html
Cite as: [2008] UKVAT V20785
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20785
LONDON TRIBUNAL CENTRE Reference No: LON/08/1115
GARTENART LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal : Michael Tildesley OBE (Chairman)
Caroline de Albuquerque (Member)
Sitting in public in London on the 27 August 2008
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 November 2007 in the sum of £3,206.79 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 Rob Churchward accountant for the Appellant company and Simon Chambers of the Solicitor's office for 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 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 despatched the return at such time and in such a manner that it was reasonable to expect that it would be received by the Commissioners within the appropriate time limit.
And this tribunal directs that this appeal is allowed.
And that there is to be no direction as to costs
MICHAEL TILDESLEY
CHAIRMAN
Release Date: 29 August 2008
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