BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
United Kingdom VAT & Duties Tribunals Decisions |
||
|
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Neil Martin International Ltd v Revenue and Customs [2005] UKVAT V19288 (10 October 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19288.html Cite as: [2005] UKVAT V19288 |
||
[New search] [Printable RTF version] [Help]
19288
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0142
NEIL MARTIN INTERNATIONAL LIMITED Appellant
and
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Elsie Gilliland
Sitting in public in Birmingham on the 20 September 2005
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to 8 surcharge assessments for the periods from 1 October 2003 to 31 August 2004 (scheduled as 10 - 17) in the sum of £40,277.76 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 Paul Coxon, Financial Adviser, for the Appellant and Richard 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 which resulted in the Respondents making the assessments under appeal in respect of the periods from 1 April 2004 to 30 June 2004 (scheduled as 13 – 15) but does not have a reasonable excuse in respect of the other periods under appeal (scheduled as 10, 11, 12, 16 and 17)
And this tribunal directs that this appeal is allowed in part (for the periods 1 April 2004 to 30 June 2004) but dismissed in respect of all other periods under review and that there is to be no direction as to costs
ELSIE GILLILAND
CHAIRMAN
Release Date: 6 October 2005
© CROWN COPYRIGHT 2005
