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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Congleton Engineering Developments Ltd v Revenue & Customs [2008] UKVAT V20792 (01 September 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20792.html
Cite as: [2008] UKVAT V20792
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20792
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2008/0495
CONGLETON ENGINEERING DEVELOPMENTS LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Judith Mitting
Sitting in public in Manchester on the 4 August 2008
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to two surcharge assessments for periods 09/06 and 09/07 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. B Carter for the Appellant and Mr. B Haley 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 Respondents by their said representative 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 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 September 2008
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