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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Histogram Ltd v Revenue & Customs [2007] UKVAT V20215 (19 June 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20215.html
Cite as: [2007] UKVAT V20215

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Histogram Ltd v Revenue & Customs [2007] UKVAT V20215 (19 June 2007)

     
    20215

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0284

    HISTOGRAM LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: Michael Johnson (Chairman)

    Roland Presho FCMA

    Sitting in public in North Shields, Tyne and Wear on 5 June 2007

    DIRECTION
    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to the imposition of a default surcharge being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing today

    And upon hearing Lynne Coulson, accountant for the Appellant and Bernard Haley, of the Solicitor's office of H M 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 rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

    This tribunal finds that the Appellant had a reasonable excuse for the shortfall of payment of tax by the due date in respect of the period 02/06 so that no surcharge liability notice should have been issued in respect of that period, and further that the Appellant has a reasonable excuse for not having paid the tax due in respect of the period 11/06, so that neither the default surcharge imposed nor the issue of a surcharge liability notice is appropriate in respect of that period

    And this tribunal accordingly directs that this appeal is allowed.

    MICHAEL JOHNSON
    CHAIRMAN
    Release Date: 19 June 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20215.html