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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Solvin SA v Revenue & Customs [2007] UKVAT V20445 (07 November 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20445.html Cite as: [2007] UKVAT V20445

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20445

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0848

MAN/07/0512

SOLVIN SA Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Lady Mitting

Sitting in public in Manchester on the 30 July 2007 and 6 November 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to two surcharge assessments dated 6 March 2007 in respect of period 12/06 and 4 June 2007 in respect of period 03/07 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 Simon Webb for the Appellant and 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 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 assessment under appeal

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: 7 November 2007

© CROWN COPYRIGHT 2007