BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Real Life Publishing Ltd v Revenue and Customs [2005] UKVAT V19384 (08 December 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19384.html
Cite as: [2005] UKVAT V19384

[New search] [Printable RTF version] [Help]

Real Life Publishing Ltd v Revenue and Customs [2005] UKVAT V19384 (08 December 2005)

     
    19384

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0422

    REAL LIFE PUBLISHING LIMITED Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Richard Barlow

    Sitting in public in Manchester on the 7 December 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to surcharge assessments dated 17 December 2003; 13 February 2003 and 12 November 2003 in the sum of £520.55; £495.63 and £958.92 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 David Brown for the Appellant and Mr Chris Owen of Solicitor's office 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

    RICHARD BARLOW
    CHAIRMAN
    Release Date: 8 December 2005
    © CROWN COPYRIGHT 2005

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19384.html