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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Owen & Anor (t/a Dolellau Coffee Shop & Reestaurant) v Customs and Excise [2005] UKVAT V18977 (08 March 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18977.html
Cite as: [2005] UKVAT V18977
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18977
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0662
GEOFFREY JAMES OWEN and PATRICIA OWEN
trading as DOLGELLAU COFFEE SHOP & RESTAURANT Appellant
and
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal Chairman: Lady Mitting
Sitting in public in Birmingham on the 28 February 2004
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to surcharge assessments for the periods 02/01; 05/01; 11/01; 05/02; 08/02; 11/02; 02/03; 08/03; 11/03; 02/04; 05/04 and 08/04 and 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 and Mrs Owen in person and Mr B Haley of the Solicitor's office of HM Customs and Excise for the Respondents
And this tribunal having heard this appeal and having announced its decision
And the Appellant and the Respondents by their said representatives stating pursuant to the rule 30(8) of the said Rules 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 does have a reasonable excuse for the default which resulted in
02/01; 05/01; 11/01; 05/02; 08/02; 11/02 and 11/03 but not in 02/03; 08/03; 02/04; 05/04 or 08/04
And this tribunal directs that this appeal is allowed in part
And that there is to be no direction as to costs
LADY MITTING
CHAIRMAN
Release Date: 8 March 2005
© CROWN COPYRIGHT 2005