United Kingdom VAT & Duties Tribunals Decisions

---

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Berkley Mead Ltd v Revenue & Customs [2008] UKVAT V20805 (18 September 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20805.html
Cite as: [2008] UKVAT V20805

---

[New search] [Printable RTF version] [Help]

---

Berkley Mead Ltd v Revenue & Customs [2008] UKVAT V20805 (18 September 2008)

 


20805

RULE 26(2)

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2008/0759

BERKLEY MEAD LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Richard Barlow

Sitting in public in Manchester on the 16 September 2008

DIRECTION

under Rule 30(8)

This appeal against decisions of the Respondents with respect to surcharge assessments dated 13 April 2007, 16 November 2007 and 16 May 2008 in the sums of £818.91, £1,547.20 and £2,329.70 respectively 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 Ms. Kim Tilling of the Solicitor's office of HM Revenue and Customs for the Respondents and no one appearing for the Appellant

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 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 default which resulted in the Respondents making the assessment under appeal in the sum of £818.91 but does not have a reasonable excuse in respect of the assessment of £2,329.70

And this tribunal directs that this appeal is allowed in part and that there is to be no direction as to costs

The assessment in respect of £1,547.20 is no longer valid in view of the decision relating to the assessment of £818.91 because the assessment in respect of £1,547.20 is no longer for a period falling within a default period though a new default period now begins on 31 October 2007. The assessment for £2,329.70 being now a default giving rise to a 2% surcharge is reduced to £310.62 and the Commissioners have said they will apply the de minimis rule to it

Richard Barlow

CHAIRMAN

Release Date: 18 September 2008

© CROWN COPYRIGHT 2008