Feaver & Anor v  Revenue & Customs [2006] UKVAT V19538 (19 April 2006)

                                                                                                                                19538
LONDON TRIBUNAL CENTRE				Reference No: LON/2005/921

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Appellant/Applicant

Respondents

JOHN H FEAVER & PATRICIA FEAVER	Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

Tribunal: MISS J C GORT (Chairman)
MISS A WEST FCA

Sitting in public in Plymouth on 6 April 2006

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 Simon Chambers of the Solicitor’s Office on behalf of the Respondents and there being no appearance by or on behalf of the Appellant

AND THIS TRIBUNAL having heard this appeal and having announced its decision 

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 there is no reasonable excuse for the late payment in respect of the period 03/05

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

J C GORT
	Chairman
	Release Date: 19 April 2006

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