United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Fry v Customs and Excise [2005] UKVAT V18986 (18 February 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18986.html
Cite as: [2005] UKVAT V18986

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Fry v Customs and Excise [2005] UKVAT V18986 (18 February 2005)

 


18986

LONDON TRIBUNAL CENTRE Reference No: LON/2004/1298

Copy sent to:

Appellant/Applicant

Respondents

G T R FRY Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: ANGUS NICOL (Chairman)

ANGELA WEST FCA

Sitting in public in Cardiff on 19 January 2005

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 Mr Jonathan Holl 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 failed to establish that there had been a reasonable excuse for the default the subject of this appeal

AND THIS TRIBUNAL DIRECTS THAT this appeal be DISMISSED

AND that there be no direction as to costs

ANGUS NICOL

Chairman

Release Date: 18 February 2005

© CROWN COPYRIGHT 2005