MA Rees & Son Ltd  v Revenue and Customs [2005] UKVAT 19094 (26 May 2005)

19094
LONDON TRIBUNAL CENTRE				Reference No: LON/2005/187

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							Appellant/Applicant

							Respondents

M A REES & SON LTD	Appellant

- and -

HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal: ANGUS NICOL (Chairman)
		   
Sitting in public in Cardiff on 11 May 2005

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 Mr Bill Bailey, director, for the Appellant and Mr Jonathan Holl for the Respondents 

AND THE parties present at the hearing by their said representatives 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 on the evidence before it the Tribunal was not satisfied that the return and payment of tax had been despatched at such a time and by such means that it was reasonable to expect that it would be received by the Commissioners within the time limited, nor that there was a reasonable excuse for the default within section 59(7)(a) and (b) of the Value Added Tax Act 1994

AND THIS TRIBUNAL DIRECTS THAT this appeal be DISMISSED

AND that there is to be no direction as to costs

ANGUS NICOL
Chairman
Release Date:26 May 2005

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