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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 >> Prime Maintenance Services Ltd v Revenue & Customs [2007] UKVAT V20343 (13 September 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20343.html Cite as: [2007] UKVAT V20343 |
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20343
LONDON TRIBUNAL CENTRE Reference No: LON/2007/740
Copy sent to:
Appellant/Applicant
Respondents
PRIME MAINTENANCE SERVICES LIMITED Appellant
- and -
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: RICHARD BARLOW(Chairman)
CAROLINE DE ALBUQUERQUE
Sitting in public in London on 29 August 2007
DIRECTION
under Rule 30(8)
THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 Coughtrey (Managing Director) for the Appellant and Mrs Orimoloye for the Respondents
AND THIS TRIBUNAL having heard this appeal and having announced its decision
AND THE parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 under appeal
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED
AND that there is to be no direction as to costs
RICHARD BARLOW
Chairman
Release Date: 13 September 2007
© CROWN COPYRIGHT 2007