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United Kingdom VAT & Duties Tribunals Decisions


You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Barrett v Customs & Excise [2003] UKVAT V18238 (01 August 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18238.html
Cite as: [2003] UKVAT V18238

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    Barrett v Customs & Excise [2003] UKVAT V18238 (01 August 2003)

    LONDON TRIBUNAL CENTRE
    Reference No: LON/02/1020
    DAVID LENNARD BARRETT Appellant
    - and -
    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
    Tribunal: MISS J C GORT (Chairman)
    Sitting in public in Bristol on 18 July 2003
    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 J Holl, Senior Officer on behalf of 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(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 in respect of the period 03/01 but has no reasonable excuse in respect of the period 09/01
    AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in respect of the period 03/01 and the appeal in relation to the period 09/01 is dismissed with regard to the issue of reasonable excuse but is stood over pending the outcome of the appeal in Greengate Furniture Ltd on the issue of proportionality
    AND that there is to be no direction as to costs
    LIBERTY TO APPLY
    J C GORT
    Chairman
    Release Date:
    © CROWN COPYRIGHT 2003


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URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18238.html