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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Ceandess Ltd v Revenue & Customs [2008] UKVAT V20641 (01 April 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20641.html Cite as: [2008] UKVAT V20641

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20641

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/1406

CEANDESS LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Judith Mitting

Sitting in public in Birmingham on the 11 March 2008

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to two surcharge assessments for periods 10/06 and 07/07 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. Clive Davies for the Appellant and Kim 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 which resulted in the Respondents making the assessments under appeal

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

Judith Mitting

CHAIRMAN

Release Date: 1 April 2008

© CROWN COPYRIGHT 2008