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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> J M Partners Ltd v Revenue & Customs [2006] UKVAT V19823 (17 October 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19823.html Cite as: [2006] UKVAT V19823

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19823

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/488

J M PARTNERS LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal : Michael Tildesley OBE (Chairman)

Elizabeth Pollard (Member)

Sitting in public in North Shields on the 4 October 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 12 May 2006 in the sum of £7,568.89 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 Jasper Maudsley, Managing Director for the Appellant and Bernard Hayley 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 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

MICHAEL TILDESLEY

CHAIRMAN

Release Date: 17 October 2006

© CROWN COPYRIGHT 2006