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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 >> Strachan Holdings Ltd v Revenue & Customs [2007] UKVAT V20453 (07 November 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20453.html Cite as: [2007] UKVAT V20453 |
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20453
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0755
STRACHAN HOLDINGS LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Lady Mitting
Sitting in public in Manchester on the 22 October 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to two surcharge assessments for periods 12/06 and 03/07 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 A Strachan for the Appellant and Mr Bernard Haley 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 for the defaults which resulted in the Respondents making the assessments under appeal
And this tribunal directs that this appeal is allowed and that there is to be no direction as to costs
LADY MITTING
CHAIRMAN
Release Date: 7 November 2007
© CROWN COPYRIGHT 2007