United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Portadown Rugby Football Club v Customs and Excise [2004] UKVAT V18814 (21 October 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18814.html
Cite as: [2004] UKVAT V18814

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Portadown Rugby Football Club v Customs and Excise [2004] UKVAT V18814 (21 October 2004)

 


18814

BELFAST TRIBUNAL CENTRE Reference No: LON/2004/195

Copy sent to:

Appellant/Applicant

Respondents

PORTADOWN RUGBY FOOTBALL CLUB Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: MRS M A DINSMORE (Chairman)

MR A MENNESSEY

Sitting in public in Belfast on 13 August 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 Mr R McBride, Accountant on behalf of the Appellant and Mr Haley 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 had a reasonable excuse for the delay in the return for the period ending October 2002 due to staffing difficulties in particular illness of the club bookkeeper and having regard to the nature of the Appellant business

The Tribunal finds that for the period ending October 2003 the Appellant has not established a reasonable excuse for the late return. The Tribunal finds that the period ending October 2003 is a first default and no financial penalty is appropriate

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part

AND that there is to be no direction as to costs

M A DINSMORE

Chairman

Release Date: 21 October 2004

© CROWN COPYRIGHT 2004