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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Smyths Toys Ltd v Revenue and Customs [2005] UKVAT V19363 (02 December 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19363.html Cite as: [2005] UKVAT V19363

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19363

LONDON TRIBUNAL CENTRE Reference No: LON/2005/242

LON/2005/830

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Appellant/Applicant

Respondents

SMYTHS TOYS LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MR A DEVLIN (Chairman)

MR A HENNESSEY

Sitting in public in Belfast on 15 November 2005

DIRECTION

under Rule 30(8)

THESE APPEALS against decisions of the Respondents with respect to Default Surcharges being reasonable excuse appeals 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 Devlin of KPMG Chartered Accountants for the Appellant and Mr Hayley for the Respondents

AND THIS TRIBUNAL having heard these appeals and having announced its decision

AND THE parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 these appeals should be allowed under Rule 30(8) of the Value Added Tax Tribunals Rules 1986

AND THIS TRIBUNAL DIRECTS THAT these appeals and each of them be ALLOWED

AND that the Respondents do pay to the Appellant its costs of and incidental to these appeals such costs to be agreed or taxed in default of agreement

A DEVLIN

Chairman

Release Date: 2 December 2005

© CROWN COPYRIGHT 2005