United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Gertner v Revenue & Customs [2007] UKVAT V20500 (07 December 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20500.html
Cite as: [2007] UKVAT V20500

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Mr J Gertner v Revenue & Customs [2007] UKVAT V20500 (07 December 2007)

 


20500

LONDON TRIBUNAL CENTRE Reference No: LON/07/1010

Copy sent to:

Appellant/Applicant

Respondents

MR J GERTNER Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: JOHN CLARK (Chairman)

CAROLINE DE ALBUQUERQUE

Sitting in public in London on 5 December 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 Mr J Gertner and Mr I L Margulies for the Appellant and Mrs P Crinnion for the Respondents

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

AND THE parties present at the hearing by their said representatives 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 there is no reasonable excuse for the defaults in respect of periods 08/06 and 02/07

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

JOHN CLARK

Chairman

Release Date: 7 December 2007

© CROWN COPYRIGHT 2007