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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Prime Maintenance Services Ltd v Revenue & Customs [2007] UKVAT V20343 (13 September 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20343.html
Cite as: [2007] UKVAT V20343

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Prime Maintenance Services Ltd v Revenue & Customs [2007] UKVAT V20343 (13 September 2007)

     
    20343

    LONDON TRIBUNAL CENTRE Reference No: LON/2007/740

    Copy sent to:

    Appellant/Applicant

    Respondents

    PRIME MAINTENANCE SERVICES LIMITED Appellant

    - and -

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: RICHARD BARLOW(Chairman)

    CAROLINE DE ALBUQUERQUE

    Sitting in public in London on 29 August 2007

    DIRECTION

    under Rule 30(8)

    THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 Coughtrey (Managing Director) for the Appellant and Mrs Orimoloye for the Respondents

    AND THIS TRIBUNAL having heard this appeal and having announced its decision

    AND THE parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 under appeal

    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: 13 September 2007

    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20343.html