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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 >> TEC Engineering (Rochdale) Ltd v Revenue and Customs [2005] UKVAT V19151 (30 June 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19151.html Cite as: [2005] UKVAT V19151 |
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19151
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/141
TEC ENGINEERING (ROCHDALE) LTD Appellant
- and -
HM REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Richard Barlow
Sitting in public at Manchester on the 21 June 2005
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 12 November 2005 in the sum of £640.68 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 Hoyle for the Appellant and Mr 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 Respondents by their said representative 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 for the default which resulted in the Respondents making the assessment 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
Released: 30 June 2005
©CROWN COPYRIGHT 2005
