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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Michael Alexander and Co v Revenue & Customs [2006] UKVAT V19940 (04 December 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19940.html
Cite as: [2006] UKVAT V19940

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Michael Alexander and Co v Revenue & Customs [2006] UKVAT V19940 (04/12/2006)

     

    19940

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0530

    MICHAEL ALEXANDER AND CO Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: David S Porter

    Sitting in public in Manchester on the 29 November 2006

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated

    16 June 2006 in the sum of £1,410.74 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 A Alexander for the Appellant and Mrs K Tilling of the Solicitor's office of 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

    DAVID S PORTER
    CHAIRMAN
    Release Date: 4 December 2006
    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19940.html