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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Comtec Business Equipment Ltd v Revenue & Customs [2006] UKVAT V19817 (06 October 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19817.html Cite as: [2006] UKVAT V19817

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19817

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2006/0383

COMTEC BUSINESS EQUIPMENT LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: Michael Johnson (Chairman)

Roland Presho (Member)

Sitting in public in North Shields, Tyne and Wear on 21 September 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing this day

And upon hearing Rosemary Leslie, director of the Appellant and Bernard Haley, of the Solicitor's office of H M 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 rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

This tribunal finds that a reasonable excuse has been shown to the satisfaction of the tribunal for the tax shown on the Appellant's VAT return for the quarter ended 28 February 2006 not having been despatched so as to be received by the Respondents within the appropriate time limit

And this tribunal accordingly directs that this appeal is allowed.

MICHAEL JOHNSON

CHAIRMAN

Release Date: 6 October 2006

© CROWN COPYRIGHT 2006