United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Steward v Revenue & Customs [2007] UKVAT V20456 (15 November 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20456.html
Cite as: [2007] UKVAT V20456

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Peter Derek Steward v Revenue & Customs [2007] UKVAT V20456 (15 November 2007)

 


20456

LONDON TRIBUNAL CENTRE Reference No: LON/2006/606

Copy sent to:

Appellant/Applicant

Respondents

PETER DEREK STEWARD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: RICHARD BARLOW (Chairman)

KEITH DUGDALE

Sitting in public in Norwich on 4 October 2007

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 and Mr Simon Chambers on behalf of the Respondents

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

AND THE parties present at the hearing by their said representative(s) 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 does not have a reasonable excuse for the default under appeal

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

RICHARD BARLOW

Chairman

Release Date: 15 November 2007

© CROWN COPYRIGHT 2007