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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Crest Recruitment Services Ltd v Revenue & Customs [2007] UKVAT V20480 (13 November 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20480.html
Cite as: [2007] UKVAT V20480

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Crest Recruitment Services Ltd v Revenue & Customs [2007] UKVAT V20480 (13 November 2007)

     
    20480

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0984

    CREST RECRUITMENT SERVICES LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: David Demack

    Sitting in public in Manchester on the 5 November 2007

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated 20 February 2007 in the sum of £18,060.27 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 Brown for the Appellant and Mrs K Tilling 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 defaults numbered 1, 2 and 3 on the schedule hereto and records that the Respondents earlier accepted that the Appellant had a reasonable excuse for default 5

    And this tribunal directs that this appeal is allowed to the extent indicated in column 8 of the said Schedule and that there is to be no direction as to costs

    DAVID DEMACK
    CHAIRMAN
    Release Date: 13 November 2007
    © CROWN COPYRIGHT 2007
    THE SCHEDULE
    1. 2. 3. 4. 5. 6. 7. 8.
    Default No. Period SLN issued Surcharge Assessment issued % rate Surcharge Reduced % rate Reduced surcharge
    1 09.04 26.11.04          
    2 12.04   12.02.05 2 Nil    
    3 03.05   13.05.05 5 2,388.40   Nil
    4 06.05   10.10.05* 10 10,068.48   Nil
    5 09.05   07.12.05 15 20,098.03   Nil
    6 12.05   24.02.05 15 2,400.12 2 488.00
    7 03.06   20.02.07 15 18,060.27 5 903.00

    * becomes Surcharge Liability Notice

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20480.html