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United Kingdom VAT & Duties Tribunals Decisions

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> David Gould Partnership Ltd v Revenue and Customs [2005] UKVAT V19237 (8 September 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19237.html
Cite as: [2005] UKVAT V19237
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David Gould Partnership Ltd v Revenue and Customs [2005] UKVAT V19237 (8 September 2005)

     

    19237

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0341

    DAVID GOULD PARTNERSHIP LIMITED Appellant

    and

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Michael Tildesley OBE

    Sitting in public in Birmingham on the 22 August 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 11 February 2005 in the sum of £916.65 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 Terence Moore for the Appellant and Mr Richard Mansell 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 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 not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal because the Appellant has not satisfied me on the balance of probabilities that the return and payment was despatched in sufficient time to be received by the Respondents on the due date.

    And this tribunal directs that this appeal is dismissed

    And that there is to be no direction as to costs

    MICHAEL TILDESLEY
    CHAIRMAN
    Release Date: 8 September 2005
    © CROWN COPYRIGHT 2005

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