United Kingdom VAT & Duties Tribunals Decisions

---

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Clarke v Revenue & Customs [2008] UKVAT V20530 (09 January 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20530.html
Cite as: [2008] UKVAT V20530

---

[New search] [Printable RTF version] [Help]

---

Michael Van Clarke v Revenue & Customs [2008] UKVAT V20530 (09 January 2008)

 


20530

LONDON TRIBUNAL CENTRE Reference No: LON/2007/1643

Copy sent to:

Appellant/Applicant

Respondents

MICHAEL VAN CLARKE Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: SIR STEPHEN OLIVER QC (Chairman)

RUTH WATTS DAVIES

Sitting in public in London on 19 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 Louise Ortelli for the Appellant and 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 accidental failure to pay the tax for the 05/07 period (caused by leaving the cheque in a safe) does not amount to a reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

SIR STEPHEN OLIVER QC

Chairman

Release Date: 9 January 2008

© CROWN COPYRIGHT 2007