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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> JSB Rail Ltd v Revenue & Customs [2006] UKVAT V19892 (20 November 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19892.html Cite as: [2006] UKVAT V19892

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Jsb Rail Ltd v Revenue & Customs [2006] UKVAT V19892 (20 November 2006)

19892

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/247

JSB RAIL LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Richard Barlow

Sitting in public in Manchester on 8 November 2006

DIRECTION

under Rule 30(8)

This appeal against decisionS of the Respondents with respect to surcharge assessmentS dated the 11 November 2005 and 12 May 2006 in the sums of £2722.95 and £5033.52 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 C Mariner for the Appellant and Mrs K Tilling of the Solicitor's office for HM Revenue and Customs for the Respondents

And this tribunal having heard this appeal under rule 26(2) of the said Rules 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 dated 11 November 2006 and consequently that the assessment dated 12 May 2006 is also discharged.

And this tribunal directs that this appeal is allowed and that there is to be no direction as to costs

RICHARD BARLOW

CHAIRMAN

Release Date: 20 November 2006

© CROWN COPYRIGHT 2006