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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Carroll & Metnell Ltd v Revenue & Customs [2008] UKVAT V20866 (07 November 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20866.html Cite as: [2008] UKVAT V20866

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20866

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/1101

CARROLL & METNELL LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal : Michael Tildesley OBE (Chairman)

Elizabeth Pollard

Sitting in public in North Shields on the 4 November 2008

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated the 18 May 2007 in the sum of £6,749.01 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 Barlow counsel for the Appellant and Bernard Hayley of the Solicitor's office for HM Revenue and Customs for the Respondents.

And this tribunal having been informed that the Respondents concede that the Appellant has a reasonable excuse for default for the period ending 31 March 2007.

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 have a reasonable excuse for the default for the period ending 31 March 2007 which resulted in the Respondents making the assessment dated the 18 May 2007 under the Appeal.

.And this tribunal directs that this appeal is allowed by consent, and that the Respondents pay costs of £800 plus VAT to the Appellant.

MICHAEL TILDESLEY

CHAIRMAN

Release Date: 7 November 2008

© CROWN COPYRIGHT 2008