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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Mark (t/a United Engineering) v Revenue & Customs [2007] UKVAT V20156 (22 May 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20156.html
Cite as: [2007] UKVAT V20156

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J R Mark (t/a United Engineering v Revenue & Customs [2007] UKVAT V20156 (22 May 2007)

     
    20156

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0184

    J R MARK trading as UNITED ENGINEERING Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Ian Vellins

    Sitting in public in Manchester on the 18 May 2007

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to surcharge liability notices dated 15 April 2005 and 15 December 2005 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 J R Mark for the Appellant and Mr R Mansell 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 notices under appeal

    And this tribunal further finds that the Appellant does not have a reasonable excuse for the default in respect of the surcharge assessment dated 15 December 2006

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

    IAN VELLINS
    CHAIRMAN
    Release Date: 22 May 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20156.html