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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Winlock Security Ltd v Revenue and Customs [2005] UKVAT V19100 (11 May 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19100.html Cite as: [2005] UKVAT V19100

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Winlock Security Ltd v Revenue and Customs [2005] UKVAT V19100 (11 May 2005)

19100

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0002

WINLOCK SECURITY LIMITED Appellant

and

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Lady Mitting

Sitting in public in Birmingham on the 25 April 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments for periods 03/04 and 06/04 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 W A Titley for the Appellant and Mr B Haley 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 in 03/04 but does not for 06/04

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 May 2005

© CROWN COPYRIGHT 2005