M + R Construction (UK) Ltd v  Revenue and Customs [2006] UKVAT V19490 (07 March 2006)

19490
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/798

M + R CONSTRUCTION (UK) LIMITED  	Appellant

and

THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Michael Tildesley Obe
Member: Kathleen Mann

Sitting in public in North Shields on the 22 February 2006

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 September 2006 in the sum of £7026.12 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 Richard Mansell of Solicitor’s office for HM Revenue and Customs for the Respondents and Robert McCoy and Sean Rath, directors for the Appellant company 

And the parties 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

And this tribunal directs that this appeal is allowed 

And that there is to be no direction as to costs

MICHAEL TILDESLEY OBE
CHAIRMAN
Release Date: 7 March 2006

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