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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Wagstaff v Revenue & Customs [2007] UKVAT V20512 (20 December 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20512.html
Cite as: [2007] UKVAT V20512
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20512
LONDON TRIBUNAL CENTRE Reference No: LON/2007/1060
Copy sent to:
Appellant/Applicant
Respondents
DAVID KEITH WAGSTAFF 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
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 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 the Appellant has a reasonable excuse for the default under appeal
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED
AND that there is to be no direction as to costs
Chairman
Release Date: 20 December 2007
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