United Kingdom VAT & Duties Tribunals Decisions

Barrett v Customs & Excise [2003] UKVAT V18238 (01 August 2003)

LONDON TRIBUNAL CENTRE

Reference No: LON/02/1020

DAVID LENNARD BARRETT Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: MISS J C GORT (Chairman)

Sitting in public in Bristol on 18 July 2003

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 the Appellant in person and Mr J Holl, Senior Officer on behalf of the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE parties present at the hearing by their said representative(s) 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 has a reasonable excuse in respect of the period 03/01 but has no reasonable excuse in respect of the period 09/01

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in respect of the period 03/01 and the appeal in relation to the period 09/01 is dismissed with regard to the issue of reasonable excuse but is stood over pending the outcome of the appeal in Greengate Furniture Ltd on the issue of proportionality

AND that there is to be no direction as to costs

LIBERTY TO APPLY

J C GORT

Chairman

Release Date:

© CROWN COPYRIGHT 2003