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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Bell v Revenue & Customs [2007] UKVAT V20010 (06 February 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20010.html Cite as: [2007] UKVAT V20010 |
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20010
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2006/0686
RICHARD ALEXANDER BELL Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Michael Johnson (Chairman)
Kathleen Ramm FCA
Sitting in public in North Shields, Tyne and Wear on 24 January 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing this day
And upon hearing the Appellant in person and Bernard Haley, of the Solicitor's office of H M Revenue and Customs for the Respondents
And this tribunal having heard this appeal and announced its decision with regard to the surcharge imposed in relation to the Appellant's VAT quarter ended 31 May 2006 ("the May quarter")
And the Appellant and the Respondents by their said representative stating pursuant to rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules
This tribunal finds that no reasonable excuse has been shown to the satisfaction of the tribunal for the tax shown on the Appellant's VAT return for the May quarter not having been despatched so as to be received by the Respondents within the appropriate time limit
And this tribunal accordingly directs that this appeal is dismissed with regard to the surcharge imposed in relation to the May quarter
And this tribunal directs that the further hearing of the appeal with regard to the surcharge imposed in relation to the Appellant's VAT quarter ended 28 February 2006 ("the February quarter") is adjourned to a date to be fixed
And that either of the parties may require the appeal to be restored to the list for further consideration of the surcharge imposed in relation to the February quarter.
MICHAEL JOHNSON
CHAIRMAN
Release Date: 6 February 2007
