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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Aiden Ltd v Revenue & Customs [2007] UKVAT V20062 (01 March 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20062.html Cite as: [2007] UKVAT V20062

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20062

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0161

ADIEN LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: DAVID PORTER

Sitting in public in Manchester on the 28 February 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 15 July 2005 and 31 January 2006 in the sum of £489.65 and £613.18 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 Mrs Kim Tilling the Solicitor's office of HM Revenue and Customs for the Respondents and no one appearing for the Appellant

And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision

And the Respondents by their said representative stating pursuant to the rule 30(8) of the said Rules 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

With respect to the surcharge assessment dated 14 October 2005 the parties by consent agree that no surcharge arises as the tax was paid on time but the return was late

DAVID PORTER

CHAIRMAN

Release Date: 1 March 2007

© CROWN COPYRIGHT 2007