Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Garvey v Revenue and Customs [2005] UKVAT V19309 (27 October 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19309.html
Cite as: [2005] UKVAT V19309
[New search] [Printable RTF version] [Help]
19309
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0460
ROLAND STEWART GARVEY Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Michael Johnson
Susan Stott
Sitting in public in York on the 20 October 2005
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing this day
And upon hearing Michael Hunsley, chartered accountant for the Appellant and Robert Toone, counsel instructed by the Acting Solicitor for Her Majesty's 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 rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules
This tribunal finds that a reasonable excuse has been made out for the tax in dispute not having been despatched so as to be received by the Respondents within the appropriate time limit
And this tribunal accordingly directs that this appeal is allowed and that there is to be no direction as to costs
MICHAEL S JOHNSON
CHAIRMAN
Release Date: 27 October 2005
© CROWN COPYRIGHT 2005