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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Garde v Revenue & Customs [2008] UKVAT V20736 (08 July 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20736.html
Cite as: [2008] UKVAT V20736

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Robin Thomas Garde v Revenue & Customs [2008] UKVAT V20736 (08 July 2008)

     
    20736

    LONDON TRIBUNAL CENTRE Reference No: LON/06/1131

    Copy sent to:

    Appellant/Applicant

    Respondents

    ROBIN THOMAS GARDE Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S

    REVENUE AND CUSTOMS Respondents

    Tribunal: JOHN F AVERY JONES CBE (Chairman)

    PRAFUL DAVDA FCA

    Sitting in public in London on 3 July 2008

    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 Jonathan Holl for the Respondents

    The Appellant having appealed default surcharges for earlier periods, see (2005) Decision 19037 he started to repeat similar arguments in this appeal. The Tribunal records with gratitude that in the interests of saving the public purse by not continuing with the lengthy arguments in these appeals Mr Holl withdrew the penalties for the periods 01/06, 04/06, 07/06, and 10/06

    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 DIRECTS THAT this appeal is ALLOWED

    AND that there is to be no direction as to costs

    John F Avery Jones

    Chairman

    Release Date:8 July 2008

    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20736.html