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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Chocoholics Ltd v Revenue & Customs [2007] UKVAT V20482 (14 November 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20482.html
Cite as: [2007] UKVAT V20482

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Chocoholics Ltd v Revenue & Customs [2007] UKVAT V20482 (14 November 2007)

     
    20482

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0804

    CHOCOHOLICS LIMITED Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Ian Vellins

    Sitting in public in Manchester on the 29 October 2007

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated 31 May 2007 in the sum of £1,028.57 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 A Cunningham 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 Appellant and the Respondents by their said representatives stating pursuant to 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

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

    IAN VELLINS
    CHAIRMAN
    Release Date: 14 November 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20482.html