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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Fleetmaster Iperational Support Services Ltd v Revenue & Customs [2007] UKVAT V20317 (24 August 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20317.html Cite as: [2007] UKVAT V20317

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20317

MANCHESTER TRIBUNAL CENTRE

Reference No: MAN/07/0188

FLEETMASTER OPERATIONAL SUPPORT SERVICES LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Richard Barlow

Sitting in public in Manchester on the 8 August 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated 15 September 2006 and 15 December 2006 in the sum of £677.00 and £3,754.73 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 Kevin Brooke for the Appellant and Mr Richard Mansell 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 in the sum of £677 but not in respect of the assessment in the sum of £3,754.73

And this tribunal directs that this appeal is allowed in part and that there is to be no direction as to costs. The consequence of the appeal being allowed in respect of the sum of £677 is that the assessment of £3,754.73 is also reduced to £1,501.88

RICHARD BARLOW

CHAIRMAN

Release Date: 24 August 2007

© CROWN COPYRIGHT 2007