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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> English Rose Hotels (Yorkshire) Ltd v Revenue & Customs [2006] UKVAT V19779 (20 September 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19779.html
Cite as: [2006] UKVAT V19779

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English Rose Hotels (Yorkshire) Ltd v Revenue & Customs [2006] UKVAT V19779 (20 September 2006)

     
    19779

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0400

    ENGLISH ROSE HOTELS (YORKSHIRE) LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: MRS E GILLILAND

    Sitting in public in York on the 7 September 2006

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to three surcharge assessments dated the 31 March 2005, 23 June 2005 and 3 May 2006 in the sums of £2804.00, £10200.00 and £9055.60 respectively 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 James Doyle, Financial Director, for the Appellant and Kim Tilling 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 not have a reasonable excuse for the defaults which resulted in the Respondents making the assessments under appeal dated 31 March 2005 and 23 June 2005 but does have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal dated 3 May 2006

    And this tribunal directs that this appeal is dismissed in respect of the assessments dated 31 March 2005 and 23 June 2005 and allowed in respect of the assessment dated 3 May 2006

    And that there is to be no direction as to costs

    ELSIE GILLILAND
    CHAIRMAN
    Release Date: 20 September 2006
    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19779.html