United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Taylor v Customs and Excise [2005] UKVAT V19023 (24 March 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19023.html
Cite as: [2005] UKVAT V19023

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Taylor v Customs and Excise [2005] UKVAT V19023 (24 March 2005)

 


19023

LONDON TRIBUNAL CENTRE Reference No: LON/2004/1051

Copy sent to:

Appellant/Applicant

Respondents

SUSAN ELIZABETH TAYLOR 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 in respect of the first three defaults the Respondents conceded that a reasonable excuse had been established; in respect of the remaining defaults no reasonable excuse was established

AND THIS TRIBUNAL DIRECTS THAT this appeal be ALLOWED in part and the default surcharges adjusted accordingly

AND that there be no direction as to costs

ANGUS NICOL

Chairman

Release Date: 22 March 2005

© CROWN COPYRIGHT 2004