United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Ingram v Revenue and Customs [2005] UKVAT V19287 (10 October 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19287.html
Cite as: [2005] UKVAT V19287

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N C Ingram v Her Majesty's Revenue and Customs [2005] UKVAT V19287 (10 October 2005)

 


19287

LONDON TRIBUNAL CENTRE Reference No: LON/2005/655

Copy sent to:

Appellant/Applicant

Respondents

N C INGRAM Appellant

- and -

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: STEPHEN OLIVER QC (Chairman)

RACHEL ADAMS FCA

Sitting in public in London on 5 October 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 Philip Webb for the Respondents

AND THE parties present at the hearing by their said representatives 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's misapprehension as to the due date for payment by electronic means and the pressures of work at the start of April 2005 do not amount to reasonable excuses

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

STEPHEN OLIVER QC

Chairman

Release Date: 10 October 2005

© CROWN COPYRIGHT 2005