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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> SOS Farms Ltd v Revenue & Customs [2007] UKVAT V20009 (06 February 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20009.html
Cite as: [2007] UKVAT V20009

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S.O.S. Farms Ltd v Revenue & Customs [2007] UKVAT V20009 (06 February 2007)

     

    20009

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0790

    S.O.S. FARMS LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Michael Johnson

    Sitting in public in North Shields, Tyne and Wear on 25 January 2007

    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 Geoff Oliver and Robert Oliver, directors 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 31 July 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 February 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20009.html