United Kingdom VAT & Duties Tribunals Decisions

Campbell (t/a Yogakit) v Customs & Excise [2003] UKVAT V18275 (06 August 2003)

LONDON TRIBUNAL CENTRE

Reference No: LON/2003/297

IRVINE CAMPBELL T/A YOGAKIT Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: MARGARET ANN DINSMORE (Chairman)

Sitting in public in Belfast on 1 July 2003

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to the issue of an EC Sales Liability Penalty 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 Noel Donald for the Appellant and Mr R Marsell for the Respondents

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

AND THE parties present at the hearing by their said representatives 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 failed to establish a reasonable excuse in the circumstances, simply having filed the appropriate documentation away rather than dealing with it, as the respondent did not realise the importance of same

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

MARGARET ANN DINSMORE

Chairman

Release Date:

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