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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Earsdon Engineering Ltd v Revenue & Customs [2006] UKVAT V19714 (15 August 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19714.html
Cite as: [2006] UKVAT V19714

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Earsdon Engineering Ltd v Revenue & Customs [2006] UKVAT V19714 (15 August 2006)

     

    19714

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/250

    EARSDON ENGINEERING LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Michael Tildesley OBE

    John Davison

    Sitting in public in North Shields on the 3 August 2006

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 17 February 2006 in the sum of £2,699 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 Milsted and Mrs Nixon for the Appellant and Andrew Noble, counsel instructed by the 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 the Respondents shall pay costs of £100 to the Appellant

    Michael Tildesley OBE
    CHAIRMAN
    Release Date: 15 August 2006
    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19714.html