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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Sammuel Terrance Neill (t/a Castle Engineering) v Revenue and Customs [2006] UKVAT V19451 (06 February 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19451.html
Cite as: [2006] UKVAT V19451

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Sammuel Terrance Neill (t/a Castle Engineering) v Revenue and Customs [2006] UKVAT V19451 (06 February 2006)

     

    Sammuel Terrance Neill (t/a Castle Engineering) v Revenue and Customs [2006] UKVAT V19451 (06 February 2006)

    19451
    BELFAST TRIBUNAL CENTRE Reference No: LON/05/1049
    Copy sent to:
    Appellant/Applicant
    Respondents
    SAMUEL TERRANCE NEILL T/A CASTLE ENGINEERING Appellant
    - and -
    THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
    Tribunal: MS HEATHER GIBSON (Chairman)
    MS PATRICIA GORDON
    Sitting in public in Belfast on 12 January 2006
    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 Ms Samuel Terrance Neill, the Appellant and Mr Bernard Haley, Solicitor for the Respondents who accepted that the Appellant had a reasonable excuse for not despatching the Value Added Tax

    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 had a reasonable excuse for not dispatching the Value Added Tax

    AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

    AND that there is to be no direction as to costs

    HEATHER GIBSON

    Chairman

    Release Date: 6 February 2006

    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19451.html