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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Blue Room Brasserie v Revenue & Customs [2008] UKVAT V20849 (03 November 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20849.html
Cite as: [2008] UKVAT V20849
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20849
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/08/0888
BLUE ROOM BRASSERIE Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: D S Porter
Sitting in public in Manchester on the 16 October 2008
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated 30 May 2008 in the sum of £1,171.08 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 Mrs. Alison Kent for the Appellant and Ms. Kim Tilling of the Solicitor's office of HM Revenue and Customs for the Respondents
And the Appellant 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
And this tribunal directs that this appeal is allowed and that there is to be no direction as to costs
David Porter
CHAIRMAN
Release Date: 3 November 2008
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