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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Garde v Revenue & Customs [2008] UKVAT V20736 (08 July 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20736.html
Cite as: [2008] UKVAT V20736
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20736
LONDON TRIBUNAL CENTRE Reference No: LON/06/1131
Copy sent to:
Appellant/Applicant
Respondents
ROBIN THOMAS GARDE Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S
REVENUE AND CUSTOMS Respondents
Tribunal: JOHN F AVERY JONES CBE (Chairman)
PRAFUL DAVDA FCA
Sitting in public in London on 3 July 2008
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 in person and Mr Jonathan Holl for the Respondents
The Appellant having appealed default surcharges for earlier periods, see (2005) Decision 19037 he started to repeat similar arguments in this appeal. The Tribunal records with gratitude that in the interests of saving the public purse by not continuing with the lengthy arguments in these appeals Mr Holl withdrew the penalties for the periods 01/06, 04/06, 07/06, and 10/06
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 DIRECTS THAT this appeal is ALLOWED
AND that there is to be no direction as to costs
John F Avery Jones
Chairman
Release Date:8 July 2008
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