United Kingdom VAT & Duties Tribunals Decisions

---

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Garde v Customs and Excise [2004] UKVAT V18827 (29 October 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18827.html
Cite as: [2004] UKVAT V18827

---

[New search] [Printable RTF version] [Help]

---

Garde v Customs and Excise [2004] UKVAT V18827 (29 October 2004)

 


18827

LONDON TRIBUNAL CENTRE Reference No: LON/04/1054

Copy sent to:

Appellant/Applicant

Respondents

ROBIN THOMAS GARDE Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: MALCOLM J F PALMER (Chairman)

RUTH WATTS DAVIES

Sitting in public in London on 13 October 2004

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to Default Surcharges totalling £1,140.76 in respect of the periods ended 31 October 2003, 31 January 2004 and 30 April 2004 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 A Dougal, advocate, for Customs and Excise

AND THIS TRIBUNAL being satisfied that Mr Garde received due notice of the hearing and accordingly having heard this appeal under Rule 26(2) in his absence and having announced its decision

AND THE parties present at the hearing, namely The Commissioners of Customs and Excise, 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THIS TRIBUNAL taking into account the written representations made by the Appellant that Customs and Excise have withdrawn at least one surcharge in view of the illness of Mrs Garde and that Mr Garde has given no further evidence at the hearing FINDS THAT it is not satisfied that Mr Garde had a reasonable excuse for the defaults giving rise to the relevant Default Surcharges

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

MALCOLM J F PALMER

Chairman

Release Date: 29 October 2004

© CROWN COPYRIGHT 2004