United Kingdom VAT & Duties Tribunals Decisions

Clapp v Revenue & Customs [2006] UKVAT V19547 (11 April 2006)

19547

LONDON TRIBUNAL CENTRE Reference No: LON/2006/0040 Copy sent to: Appellant/Applicant Respondents ANTONY EDWARD JOHN CLAPP Appellant - and - THE COMMISSIONERS OF HER MAJESTY'S
REVENUE AND CUSTOMS Respondents Tribunal: MALCOLM GAMMIE C.B.E. Q.C. (Chairman) CAROLINE DE ALBUQUERQUE
Sitting in public in London on 5 April 2006 DIRECTION under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment dated 17 June 2005 in the sum of £2,017.06 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 the Appellant in person and Mr S Chambers, Advocate, for the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND the Appellant and the Respondents by their said representative stating pursuant to 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 have a reasonable excuse for the default

THIS TRIBUNAL accordingly DIRECTS that this appeal is ALLOWED

MALCOLM GAMMIE QC Chairman Release Date: 11 April 2006