United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Bell v Revenue & Customs [2007] UKVAT V20010 (06 February 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20010.html
Cite as: [2007] UKVAT V20010

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Richard Alexander Bell v Revenue & Customs [2007] UKVAT V20010 (06 February 2007)

 


20010

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2006/0686

RICHARD ALEXANDER BELL Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: Michael Johnson (Chairman)

Kathleen Ramm FCA

Sitting in public in North Shields, Tyne and Wear on 24 January 2007

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 the Appellant in person 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 announced its decision with regard to the surcharge imposed in relation to the Appellant's VAT quarter ended 31 May 2006 ("the May quarter")

And the Appellant and the Respondents by their said representative 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 May quarter 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 with regard to the surcharge imposed in relation to the May quarter

And this tribunal directs that the further hearing of the appeal with regard to the surcharge imposed in relation to the Appellant's VAT quarter ended 28 February 2006 ("the February quarter") is adjourned to a date to be fixed

And that either of the parties may require the appeal to be restored to the list for further consideration of the surcharge imposed in relation to the February quarter.

MICHAEL JOHNSON

CHAIRMAN

Release Date: 6 February 2007