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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Newman v Customs and Excise [2004] UKVAT V18548 (26 March 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18548.html
Cite as: [2004] UKVAT V18548
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LONDON TRIBUNAL CENTRE Reference No: LON/2003/1014
Copy sent to:
Appellant/Applicant
Respondents
NIGEL KENNETH NEWMAN Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: STEPHEN OLIVER QC (Chairman)
MRS C S DE ALBUQERQUE
Sitting in public in London on 10 March 2004
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 Mrs P Crinnon for the Respondents
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's reasons for the failures to make the returns for the periods 9/01, 12/01, 6/02, 9/02, 12/02 and 3/03, namely the damage to paperwork following the inflow of water, the book-keeper's ill-health, the death of a colleague and the stress caused by all those factors do not provide him with a reasonable excuse
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
STEPHEN OLIVER QC
Chairman
Release Date:
© CROWN COPYRIGHT 2004