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United Kingdom VAT & Duties Tribunals Decisions
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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20864.html
Cite as: [2008] UKVAT V20864

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Camden Electrical Wholesalers Ltd v Revenue & Customs [2008] UKVAT V20864 (07 November 2008)

     
    20864

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/08/0873

    CAMDEN ELECTRICAL WHOLESALERS LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Richard Barlow
    Member: Robert Grice

    Sitting in public in Birmingham on the 22 October 2008

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated 16 May 2008 in the sum of £813.65 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. Brian Evans for the Appellant and Mr. Bernard Haley of the Solicitor's office of HM Revenue and Customs for the Respondents

    And the Appellant and the Respondents by their said representative 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 a previous 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

    For the avoidance of doubt, because there was a reasonable excuse for the previous default, the default under appeal no longer gives rise to a surcharge but the tribunal has made no finding as to whether there was a reasonable excuse for the default under appeal which therefore has become a surcharge liability notice and the Appellant may still seek a finding that it had a reasonable excuse for that default if it becomes relevant to any future surcharge appeal

    Richard Barlow
    CHAIRMAN
    Release Date: 7 November 2008
    © CROWN COPYRIGHT 2008

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20864.html