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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Delta Construction v Revenue & Customs [2007] UKVAT V19970 (04 January 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V19970.html
Cite as: [2007] UKVAT V19970

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Delta Construction v Revenue & Customs [2007] UKVAT V19970 (04 January 2007)

     
    19970

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0677

    Appellant

    DELTA CONSTRUCTION

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Lady Mitting

    Sitting in public in Manchester on the 4 January 2007

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to 2 surcharge assessments for periods 10/05 and 07/06 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 Miss S Colligan for the Appellant and Mr B Haley 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 in period 10/05 and as a result 07/06 falls out of the regime.

    And this tribunal directs that this appeal is allowed and that there is to be no direction as to costs

    LADY MITTING
    CHAIRMAN
    Release Date: 4 January 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V19970.html