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United Kingdom VAT & Duties Tribunals Decisions


You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Gartenart Ltd v Revenue & Customs [2008] UKVAT V20798 (11 September 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20798.html
Cite as: [2008] UKVAT V20798

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Gartenart Ltd v Revenue & Customs [2008] UKVAT V20798 (11 September 2008)

     
    20798

    LONDON TRIBUNAL CENTRE Reference No: LON/08/1115

    GARTENART LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal : Michael Tildesley OBE (Chairman)

    Caroline de Albuquerque (Member)

    Sitting in public in London on the 27 August 2008

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 November 2007 in the sum of £3,206.79 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 Rob Churchward accountant for the Appellant company and Simon Chambers of the 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 despatched the return at such time and in such a manner that it was reasonable to expect that it would be received by the Commissioners within the appropriate time limit.

    And this tribunal directs that this appeal is allowed.

    And that there is to be no direction as to costs

    MICHAEL TILDESLEY
    CHAIRMAN
    Release Date: 11 September 2008
    © CROWN COPYRIGHT 2008


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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20798.html