United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Datatron Document Image Archiving Ltd v Revenue & Customs [2009] UKVAT V20921 (16 January 2009)
URL: http://www.bailii.org/uk/cases/UKVAT/2009/V20921.html
Cite as: [2009] UKVAT V20921

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Datatron Document Image Archiving Ltd v Revenue & Customs [2009] UKVAT V20921 (16 January 2009)

 


20921

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/08/0862

DATATRON DOCUMENT IMAGE ARCHIVING LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal : Richard Barlow (Chairman)

Sitting in public in North Shields on the 8 January 2009

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 May 2008 in the sum of £6,117.52 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. Bernard Haley of the Solicitor's office of HM Revenue and Mr. David Popay, director, for the Appellant

And the parties 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

RICHARD BARLOW

CHAIRMAN

Release Date: 16 January 2009

© CROWN COPYRIGHT 2009