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!



BAILII [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 >> Print Serve Northern v Revenue & Customs [2007] UKVAT V20247 (11 July 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20247.html
Cite as: [2007] UKVAT V20247

[New search] [Printable RTF version] [Help]

Print Serve Northern v Revenue & Customs [2007] UKVAT V20247 (11 July 2007)

     
    20247

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/400

    PRINT SERVE NORTHERN Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Lady Mitting

    Sitting in public in Birmingham on the 18 June 2007

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to 2 surcharge assessments for period 11/05 and 11/06 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 C and Mrs T Lowton for the appellant and Mr B 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 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 11/05 but not in 11/06

    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: 11 July 2007
    © CROWN COPYRIGHT 2007

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20247.html