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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> The Sugar Loaf Company Ltd v Revenue & Customs [2007] UKVAT V20279 (06 August 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20279.html
Cite as: [2007] UKVAT V20279

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The Sugar Loaf Company Ltd v Revenue & Customs [2007] UKVAT V20279 (06 August 2007)

     
    20279
    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0439
    THE SUGAR LOAF COMPANY LIMITED Appellant
    and
    THE COMMISSIONERS FOR
    HER MAJESTY'S REVENUE AND CUSTOMS Respondents
    Tribunal Chairman: Lady Mitting

    Sitting in public in Birmingham on the 23 July 2007

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to three surcharge assessments for periods 06/05; 03/06 and 09/06 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 Karen Sawbridge for the Appellant and Richard 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 defaults in 06/05 and 09/06 but not for 03/06

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

    LADY MITTING
    CHAIRMAN
    Release Date: 6 August 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20279.html