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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Mersey Waste Holdings Ltd v Revenue & Customs [2008] UKVAT V20581 (25 February 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20581.html Cite as: [2008] UKVAT V20581

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20581

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/1184

MERSEY WASTE HOLDINGS LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Elsie Gilliland

Sitting in public in Manchester on the 30 January 2008

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to four accounting periods namely 12/05; 06/06; 09/06; and 06/07 and three surcharge assessments dated 13 September 2006, 27 November 2006 and 30 August 2007 for in the sums of respectively £1,773.00, £8,865.00 and £11,786.00 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 Robert Allan, Managing Director, for the Appellant and Kim Tilling 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 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 in respect of accounting periods 12/05 and 06/06 and does have a reasonable excuse for the default which resulted in the Respondents making the assessment of £1,773.00.

This tribunal finds that the Appellant does not have a reasonable excuse in respect of accounting periods 09/06 and 06/07 and does not have a reasonable excuse for the defaults which resulted in the Respondents making the assessments under appeal in respect of those periods (respectively £8,865.00 and £11,786.00)

And this tribunal directs that this appeal is allowed in respect of accounting periods 12/05 and 06/06 and the defaults therein; but this appeal is dismissed in respect of accounting periods 09/06 and 06/07 and the defaults therein. The surcharge amounts shall be recalculated accordingly.

There is to be no direction as to costs.

Elsie Gilliland

CHAIRMAN

Release Date: 25 February 2008

© CROWN COPYRIGHT 2007