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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Dyer v Revenue & Customs [2006] UKVAT V20298 (18 May 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V20298.html
Cite as: [2006] UKVAT V20298

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Richard Dyer v Revenue & Customs [2006] UKVAT V20298 (18 May 2006)

     
    20298
    LONDON TRIBUNAL CENTRE

    Reference No: LON/2006/0117

    Copy sent to:

    Appellant/Applicant

    Respondents

    RICHARD DYER Appellant
    - and -
    THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
    Tribunal: MALCOLM GAMMIE C.B.E. Q.C. (Chairman)
    JOHN ROBINSON
    Sitting in public in London on 3 May 2006
    DIRECTION
    DIRECTION under Rule 30(8)

    THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended and a mitigation appeal coming on for hearing this day

    AND UPON HEARING the Appellant in person and Mr S Chambers, Advocate, 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 representative stating pursuant to rule 30(8) of the said Rules 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 did not have a reasonable excuse for his failure to notify his liability to register in time and THIS TRIBUNAL FURTHER FINDS that the 50 per cent mitigation given to the Appellant should not be increased

    THIS TRIBUNAL accordingly DIRECTS that this appeal is DISMISSED

    MALCOLM GAMMIE QC

    Chairman

    Release Date: 18 May 2006

    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V20298.html