20289
LONDON TRIBUNAL CENTRE
REF. NO. LON/2007/744
COPY SENT TO:
APPELLANT/APPLICANT
RESPONDENTS

SHANIDAR LIMITED
Appellant

-and-

HER MAJESTY’S REVENUE AND CUSTOMS

Respondents

Tribunal  :  Mr. Ian Huddleston (Chairman)
Mr. A.F. Hennessey
Sitting in public in Belfast on 27th July 2007

DECISION

THE APPEAL coming on for hearing this day

AND UPON HEARING Mr. Bernard Hayley of the Solicitor’s office of HM Revenue and Customs for the Respondents AND the Appellant being represented by Mr. Gavin McGrattan, FCA (the Appellant’s Commercial Director)

THIS TRIBUNAL DIRECTS that the Respondents, having accepted the evidence now produced by the Appellant constitutes reasonable excuse as referred to in Section 59 VATA 1994 THAT this Appeal be ALLOWED.

THIS TRIBUNAL FURTHER DIRECTS that the costs in the appeal as vouched by the Apellant be paid by the Respondents and (in default of agreement) shall be assessed by a chairman sitting alone on the application of either party.

Ian Huddleston
Chairman
Release date : 10 August 2007