United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> The Blurock Partnership Ltd v Revenue & Customs [2006] UKVAT V19651 (12 July 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19651.html
Cite as: [2006] UKVAT V19651

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The Blurock Partnership Ltd v Revenue & Customs [2006] UKVAT V19651 (12 July 2006)

 


19651

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0140

THE BLUROCK PARTNERSHIP LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: Michael Johnson (Chairman)

Sitting in North Shields, Tyne & Wear on 20 June 2006

DIRECTION

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 Paul Hewitson, director of the Appellant and Bernard Haley, of the Solicitor's office of H M 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 no reasonable excuse has been shown to the satisfaction of the tribunal for the tax shown on the Appellant's VAT return for the quarter ended 31 October 2005 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 dismissed.

MICHAEL JOHNSON

CHAIRMAN

Release Date:12 July 2006