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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Steels Engineering Services Ltd v Revenue & Customs [2006] UKVAT V19803 (06 October 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19803.html
Cite as: [2006] UKVAT V19803

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Steels Engineering Services Ltd v Revenue & Customs [2006] UKVAT V19803 (06 October 2006)

     

    19803

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2006/0418

    STEELS ENGINEERING SERVICES LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: Michael Johnson (Chairman)

    Roland Presho (Member)

    Sitting in public in North Shields, Tyne and Wear on 21 September 2006

    DIRECTION
    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing this day

    And upon hearing Paul Duncan, director of the Appellant and Bernard Haley, of the Solicitor's office of H M 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 rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

    This tribunal finds that a reasonable excuse has been shown to the satisfaction of the tribunal for the tax shown on the Appellant's VAT return for the quarter ended 31 March 2006 not having been despatched so as to be received by the Respondents within the appropriate time limit

    And this tribunal accordingly directs that this appeal is allowed.

    MICHAEL JOHNSON
    CHAIRMAN
    Release Date: 6 October 2006
    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19803.html