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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Chambers (Timber Merchants) Ltd v Revenue & Customs [2006] UKVAT V19887 (20 November 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19887.html
Cite as: [2006] UKVAT V19887

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James Chambers(Timber Merchants)Ltd v Revenue & Customs [2006] UKVAT V19887 (20 November 2006)

     

    19887

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/397

    JAMES CHAMBERS (TIMBER MERCHANTS) LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Richard Barlow

    Sitting in public in Manchester on 8 November 2006

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 12 May 2006 in the sum of £991.71 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 J Moore for the Appellant and Mrs K Tilling 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 does have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal. For the avoidance of doubt, the default for which the Appellant has a reasonable excuse is that relating to the period for which a surcharge liability notice was issued.

    And this tribunal directs that this appeal is allowed and that there is to be no direction as to costs

    RICHARD BARLOW
    CHAIRMAN
    Release Date: 20 November 2006
    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19887.html