United Kingdom VAT & Duties Tribunals Decisions

Cussans v Customs and Excise [2003] UKVAT V18210 (11 July 2003)

LONDON TRIBUNAL CENTRE

Reference No: LON/03/312

CLINTON CUSSANS Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

SUNIL DAS

Sitting in public in London on 2 July 2003

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a penalty for late notification of liability to be registered 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 Holl for the Respondent, the Appellant having invited the Tribunal to hear the appeal in the Appellant's absence

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision

AND THE parties present at the hearing by their said representative stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 not have a reasonable excuse for his late VAT registration

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

John F Avery Jones

Chairman

Release Date:

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