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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Carroll & Metnell Ltd v Revenue & Customs [2008] UKVAT V20866 (07 November 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20866.html
Cite as: [2008] UKVAT V20866
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20866
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/1101
CARROLL & METNELL LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal : Michael Tildesley OBE (Chairman)
Elizabeth Pollard
Sitting in public in North Shields on the 4 November 2008
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to surcharge assessments dated the 18 May 2007 in the sum of £6,749.01 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 Richard Barlow counsel for the Appellant and Bernard Hayley of the Solicitor's office for HM Revenue and Customs for the Respondents.
And this tribunal having been informed that the Respondents concede that the Appellant has a reasonable excuse for default for the period ending 31 March 2007.
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 does have a reasonable excuse for the default for the period ending 31 March 2007 which resulted in the Respondents making the assessment dated the 18 May 2007 under the Appeal.
.And this tribunal directs that this appeal is allowed by consent, and that the Respondents pay costs of £800 plus VAT to the Appellant.
MICHAEL TILDESLEY
CHAIRMAN
Release Date: 7 November 2008
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