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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Michael Low v Revenue & Customs [2007] UKVAT V20222 (27 June 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20222.html Cite as: [2007] UKVAT V20222

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20222

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/347

MICHAEL LOW Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: David Porter

Sitting in public in Manchester on the 20^th June 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessment dated the 12 January 2007 in the sum of £1109.90 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 Ms Kim Tilling of the Solicitor's office for HM Revenue and Customs for the Respondents and this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision

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 PORTER

CHAIRMAN

Release Date: 27 June 2007

© CROWN COPYRIGHT 2007