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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> English Rose Hotels (Yorkshire) Ltd v Revenue & Customs [2007] UKVAT V20127 (25 April 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20127.html Cite as: [2007] UKVAT V20127

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20127

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0026

ENGLISH ROSE HOTELS (YORKSHIRE) LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal : Michael Tildesley OBE (Chairman)

Sitting in public in York on the 17 April 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessments dated the 20 September 2006 and 28 September 2006 in the respective sums of £25,796.60 and £20,872 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 James Doyle financial director for the Appellant company and Bernard Hayley 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 have a reasonable excuse for the defaults which resulted in the Respondents making the assessments under the Appeal.

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

MICHAEL TILDESLEY

CHAIRMAN

Release Date: 25 April 2007

© CROWN COPYRIGHT 2007