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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Wallace v Revenue & Customs [2005] UKVAT V19251 (12 September 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19251.html Cite as: [2005] UKVAT V19251

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19251

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0367

SHEILA MARY WALLACE Appellant

and

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Michael Tildesley OBE

Sitting in public in Birmingham on the 6 September 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 28 February 2005 in the sum of £601.07 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 Sheila Wallace for the Appellant and Bernard Haley of the Acting Solicitor 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 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 a direction as to costs in the sum of £150 to be paid by the Respondents to the Appellant

MICHAEL TILDESLEY

CHAIRMAN

Release Date: 12 September 21005

© CROWN COPYRIGHT 2005