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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> FPP Design Ltd v Revenue & Customs [2007] UKVAT V20402 (17 October 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20402.html Cite as: [2007] UKVAT V20402

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20402

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0772

FPP DESIGN LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Colin Bishopp

Sitting in public in North Shields on 8 October 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 18 May 2007 in the sum of £2,529.91 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 C Pettenger for the Appellant and Mr B Haley 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 an antecedent default, namely that for period 09/05, with the consequence that the penalty for the default in period 03/06 is reduced to nil and that for the period under appeal, 03/07, is reduced to 2 per cent

And this tribunal directs that this appeal is allowed accordingly and that there is to be no direction as to costs

COLIN BISHOPP

CHAIRMAN

Release Date: 17 October 2007

© CROWN COPYRIGHT 2007