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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 >> Brunswick & Anor(t/a The Bull Inn) v Revenue & Customs [2007] UKVAT V20357 (28 September 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20357.html Cite as: [2007] UKVAT V20357 |
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20357
DEFAULT SURCHARGE – Reasonable excuse – Partnership – Illness of partner – Other partner unaware that return due – No reasonable excuse for default – No unavoidable event depriving Appellants of means to pay later returns – Appeal dismissed
LONDON TRIBUNAL CENTRE
MR & MRS BRUNSWICK T/A THE BULL INN Appellant
- and –
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS Respondents
Tribunal: THEODORE WALLACE (Chairman)
MRS E M McLEOD, CIPM
Sitting in public in London on 11 July 2007
The Appellants appeared in person
Jonathan Holl, advocate, for the Respondents
© CROWN COPYRIGHT 2007
DECISION
THEODORE WALLACE
CHAIRMAN
RELEASED: 28 September 2007
LON 2007/0765