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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Romeley Plant Maintenance Ltd v Revenue & Customs [2006] UKVAT V19699 (09 August 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19699.html
Cite as: [2006] UKVAT V19699

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Romeley Plant Maintenance Ltd v Revenue & Customs [2006] UKVAT V19699 (09 August 2006)

     

    19699

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/321
    ROMELEY PLANT MAINTENANCE LTD Appellant
    and
    THE COMMISSIONERS FOR
    HER MAJESTY'S REVENUE AND CUSTOMS Respondents
    Tribunal Chairman: Lady Mitting
    Sitting in public in Manchester on the 1 August 2006
    DIRECTION
    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to 4 surcharge assessments for periods 11/04; 06/05; 09/05 & 12/05 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 & Mrs P Small for the Appellant and Mr R Mansell of Solicitor's office for 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 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 in 11/04 but not in the remaining periods

    And this tribunal directs that this appeal is allowed in part

    And that there is to be no direction as to costs

    Lady Mitting
    CHAIRMAN
    Release Date: 9 August 2006
    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19699.html