Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Martin (t/a Pink Spires) v Her Majesty's Revenue & Customs [2009] UKVAT V20978 (20 March 2009)
URL: http://www.bailii.org/uk/cases/UKVAT/2009/V20978.html
Cite as: [2009] UKVAT V20978
[New search] [Printable RTF version] [Help]
20978
LONDON TRIBUNAL CENTRE Reference No: LON/2009/0053
Copy sent to:
Appellant/Applicant
Respondents
A MARTIN T/A PINK SPIRES Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S
REVENUE AND CUSTOMS Respondents
Tribunal: JOHN F AVERY JONES CBE (Chairman)
RAY BATTERSBY
Sitting in public in London on 11 March 2009
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 Martin for the Appellant and Miss G Orimoloye 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
THIS TRIBUNAL FINDS THAT the Appellant has a reasonable excuse for the non-payment of £250.54 but not as to the balance of £5,106.68
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part
AND that there is to be no direction as to costs
John F Avery Jones
Chairman
Release Date: 20 March 2009
© CROWN COPYRIGHT 2009