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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Belmont Taxis Ltd v Revenue & Customs [2006] UKVAT V19927 (07 December 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19927.html Cite as: [2006] UKVAT V19927 |
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19927
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/616
Appellant
BELMONT TAXIS LTD
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: David S Porter
Sitting in public in Manchester on 1 December 2006
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated 21 March 2006 in the sum of £ nil 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 Kennington for the Appellant and Mrs K Tilling of the Solicitor's office of 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
DAVID S PORTER
CHAIRMAN
Release Date: 7 December 2006
© CROWN COPYRIGHT 2006