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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Sanderson James Ltd v Revenue & Customs [2007] UKVAT V19993 (25 January 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V19993.html Cite as: [2007] UKVAT V19993

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19993

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0735

SANDERSON JAMES LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: David Demack

Sitting in public in Manchester on the 24 January 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 11 August 2006 in the sum of £893.44 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 D Sanderson for the Appellant and Mr R Mansell 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 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 not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal but does have a reasonable excuse for a default in relation to period 09/05 which results in the percentage rate of the penalty under appeal being reduced from 5 per cent to 2 per cent, i.e. from £893.44 to £358.

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

DAVID DEMACK

CHAIRMAN

Release Date: 25 January 2007

© CROWN COPYRIGHT 2007