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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Owen & Anor (t/a Dolellau Coffee Shop & Reestaurant) v Customs and Excise [2005] UKVAT V18977 (08 March 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18977.html Cite as: [2005] UKVAT V18977

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18977

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0662

GEOFFREY JAMES OWEN and PATRICIA OWEN

trading as DOLGELLAU COFFEE SHOP & RESTAURANT Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: Lady Mitting

Sitting in public in Birmingham on the 28 February 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments for the periods 02/01; 05/01; 11/01; 05/02; 08/02; 11/02; 02/03; 08/03; 11/03; 02/04; 05/04 and 08/04 and 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 and Mrs Owen in person and Mr B Haley of the Solicitor's office of HM Customs and Excise for the Respondents

And this tribunal having heard this appeal and having announced its decision

And the Appellant and the Respondents by their said representatives stating pursuant to the 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 does have a reasonable excuse for the default which resulted in

02/01; 05/01; 11/01; 05/02; 08/02; 11/02 and 11/03 but not in 02/03; 08/03; 02/04; 05/04 or 08/04

And this tribunal directs that this appeal is allowed in part

And that there is to be no direction as to costs

LADY MITTING

CHAIRMAN

Release Date: 8 March 2005

© CROWN COPYRIGHT 2005