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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Roy And Jean Atkinson Ltd (t/a Minster Cleaning Services) v Customs and Excise [2005] UKVAT V18946 (22 February 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18946.html
Cite as: [2005] UKVAT V18946

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Roy And Jean Atkinson Ltd (t/a Minster Cleaning Services) v Customs and Excise [2005] UKVAT V18946 (22 February 2005)

     
    18946

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0621

    ROY AND JEAN ATKINSON LIMITED

    t/a MINSTER CLEANING SERVICES Appellant

    and

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal Chairman: Richard L Barlow

    Sitting in public in Manchester on the 7 February 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 27 August 2004 in the sum of £786.38 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 R Atkinson for the Appellant and Mr C Owen of the Solicitor's office of HM Customs and Excise for the Respondents and upon Mr Owen indicating on behalf of Customs and Excise that they now consent to the appeal being allowed.

    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

    And this tribunal directs that this appeal is allowed

    And that there is to be no direction as to costs

    RICHARD BARLOW
    CHAIRMAN
    Release Date: 22 February 2005
    © CROWN COPYRIGHT 2005

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18946.html