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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Please Hold (UK) Ltd v Revenue & Customs [2006] UKVAT V19816 (17 October 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19816.html
Cite as: [2006] UKVAT V19816

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Please Hold (UK) Ltd v Revenue & Customs [2006] UKVAT V19816 (17 October 2006)

     

    19816

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/493

    PLEASE HOLD (UK) LIMITED Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: DAVID DEMACK

    Sitting in public in Manchester on the 12 October 2006

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 December 2005 in the sum of £12,016.41 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 M Booth for the Appellant and Mr R Mansell of 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 did despatch the VAT shown on its return for period 10/05 at such a time and in such a manner that it was reasonable to expect that it would be received by the Respondents by close of business on 30 November 2005

    And this tribunal directs that this appeal is allowed

    And that there is to be no direction as to costs

    DAVID DEMACK
    CHAIRMAN
    Release Date: 17 October 2006
    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19816.html