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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Switchgear & Controls Ltd v Revenue & Customs [2006] UKVAT V19693 (09 August 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19693.html
Cite as: [2006] UKVAT V19693

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Switchgear & Controls Ltd v Revenue & Customs [2006] UKVAT V19693 (09 August 2006)

     

    19693

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/248
    SWITCHGEAR & CONTROLS LTD Appellant
    and
    THE COMMISSIONERS FOR
    HER MAJESTY'S REVENUE AND CUSTOMS Respondents
    Tribunal Chairman: Lady Mitting
    Sitting in public in Manchester on the 1 August 2006
    DIRECTION
    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 17 March in the sum of £718.16 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 Miss K Butler for the Appellant and Mr R Mansell of Solicitor's office for HM Revenue and Customs for the Respondents

    And this tribunal having heard this appeal and having announced its decision

    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 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

    Lady Mitting
    CHAIRMAN
    Release Date:
    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19693.html