Tax

J Givvons Electrical Ltd v Revenue and Customs

[2005] UKVAT V19211VAT & Duties Tribunal2005

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This appeal against a decision of the Respondents with respect to two surcharge assessments dated the 17 December 2004 and 24 March 2005 in the sum of �1,733.57 and �2,070.55 respectively 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 J Givvons for the Appellant and Mr C Owen of the Acting Solicitor for HM Revenue and Customs for the Respondents

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 both defaults which resulted in the Respondents making the assessments under appeal

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