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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 V20737 (08 July 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20737.html
Cite as: [2008] UKVAT V20737
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20737
LONDON TRIBUNAL CENTRE Reference No: LON/08/1005
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
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
THE TRIBUNAL finds that since no returns have been made for the periods 01/07, 04/07, and 07/07 the Tribunal has no jurisdiction to hear these appeals against the default surcharges for those periods
THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
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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