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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Deluni Mobile Ltd v Revenue and Customs [2005] UKVAT V19205 (04 August 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19205.html
Cite as: [2005] UKVAT V19205

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Deluni Mobile Ltd v Her Majesty's Revenue and Customs [2005] UKVAT V19205 (04 August 2005)

    19005

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0785

    BACKTRAX UK LIMITED Appellant

    and

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal Chairman: David S Porter

    Sitting in public in Manchester on the 23 March 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessments dated 27 July 2004 in the sum of £582.95 and 15 October 2004 in the sum of £1,793.14 and being reasonable excuse appeals as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

    And upon hearing Eugine Sweepman for the Appellant and Richard Mansell of counsel, instructed by HM Customs and Excise 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 default which resulted in the Respondents making the assessment under appeal dated 27 July 2004 but not for the assessment dated 15 October 2004.

    And this tribunal directs that this appeal is allowed as to the default ensuing from the assessment dated 27 July 2004

    And that there is to be no direction as to costs

    DAVID PORTER
    CHAIRMAN
    Release Date: 31 Marsh 2005
    © CROWN COPYRIGHT 2005

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19205.html