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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Wakeworth Ltd (t/a The Golden Ball) v Revenue & Customs [2006] UKVAT V19788 (27 September 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19788.html Cite as: [2006] UKVAT V19788 |
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19788
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/360
WAKEWORTH LTD T/A THE GOLDEN BALL Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: LADY MITTING
Sitting in public in Manchester on the 22 September 2006
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to four surcharge assessments for periods 03/05; 06/05; 09/05 and 12/05 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 P Joyce for the Appellant and Mrs K Tilling of the 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 defaults in 03/05 and 09/05 but not in 06/05 or 12/05
And this tribunal directs that this appeal is allowed in part
And that there is to be no direction as to costs
LADY MITTING
CHAIRMAN
Release Date: 27 September 2006
© CROWN COPYRIGHT 2006