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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Tony Campbell Painters & Decorators Ltd v Revenue & Customs [2006] UKVAT V19821 (17 October 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19821.html
Cite as: [2006] UKVAT V19821

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Tony Campbell Painters & Decorators Ltd v Revenue & Customs [2006] UKVAT V19821 (17 October 2006)

     
    19821

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/171

    TONY CAMPBELL PAINTERS & DECORATORS LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: E GILLILAND

    Sitting in public in Manchester on 2 October 2006

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge liability notice dated 11 June 2004 and two surcharge assessments dated 17 September 2004 and 17 December 2004 in respect of three periods 1 February 2004 to 31 October 2004 inclusive 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 Tony Campbell for the Appellant and Bernard Haley 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 not have a reasonable excuse for the defaults which resulted in the Respondents making the assessments under appeal in the periods 1 February 2004 to 30 April 2004 and 1 August 2004 to 31 October 2004 but does have a reasonable excuse in respect of the period 1 May 2004 to 31 July 2004

    And this tribunal directs that this appeal is dismissed in respect of the periods 1 February 2004 to 30 April 2004 and 1 August 2004 to 31 October 2004 but is allowed in respect of the period 1 May 2004 to 31 July 2004 and that there is to be no direction as to costs

    ELSIE GILLILAND
    CHAIRMAN
    Release Date: 17 October 2006
    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19821.html