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United Kingdom VAT & Duties Tribunals Decisions

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Gregory & Anor v Revenue and Customs [2005] UKVAT V19202 (04 August 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19202.html
Cite as: [2005] UKVAT V19202
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Earl Gregory and Keith Gratrix v Her Majesty's Revenue and Customs [2005] UKVAT V19202 (04 August 2005)

    19202

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0105

    EARL GREGORY and KEITH GRATRIX Appellants

    and

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Jean Warburton

    Sitting in public in Manchester on the 28 July 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to ten surcharge assessments between April 2001 and June 2004 in the total sum of £24,043.11 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 Jim Dunlop, VAT Consultant, for the Appellants and Bernard Haley of the Acting Solicitor for HM Revenue and Customs for the Respondents

    And this tribunal having heard this appeal and having announced its decision

    And the Appellants 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 Appellants do have a reasonable excuse for the default surcharge assessments dated 21 July 2003 in the sum of £5,950.95, dated 14 May 2004 in the sum of £6,713.05 and dated 7 May 2004 in the sum of £4,603.10 but do not have a reasonable excuse for the other defaults which resulted in the Respondents making the assessments under appeal

    And this tribunal directs that this appeal is allowed in part and that there is to be no direction as to costs

    JEAN WARBURTON
    CHAIRMAN
    Release Date: 4 August 2005
    © CROWN COPYRIGHT 2005

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