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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Stanley Land Brainage Ltd v Revenue and Customs [2005] UKVAT V19195 (29 July 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19195.html
Cite as: [2005] UKVAT V19195

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Stanley Land Brainage Ltd v Her Majesty's Revenue and Customs [2005] UKVAT V19195 (29 July 2005)

    19195

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0257

    STANLEY LAND DRAINAGE LIMITED Appellant

    and

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Jean Warburton

    Sitting in public in Manchester on the 21 July 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 11 February 2005 in the sum of £4,006.74 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 Mike Stanley, managing director, for the Appellant and Chris Owen of the Acting Solicitor for 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 have a reasonable excuse for the 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

    JEAN WARBURTON
    CHAIRMAN
    Release Date: 29 July 2005
    © CROWN COPYRIGHT 2005

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19195.html