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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Garde v Customs and Excise [2004] UKVAT V18827 (29 October 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18827.html Cite as: [2004] UKVAT V18827 |
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18827
LONDON TRIBUNAL CENTRE Reference No: LON/04/1054
Copy sent to:
Appellant/Applicant
Respondents
ROBIN THOMAS GARDE Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: MALCOLM J F PALMER (Chairman)
RUTH WATTS DAVIES
Sitting in public in London on 13 October 2004
DIRECTION
under Rule 30(8)
THIS APPEAL against a decision of the Respondents with respect to Default Surcharges totalling £1,140.76 in respect of the periods ended 31 October 2003, 31 January 2004 and 30 April 2004 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 A Dougal, advocate, for Customs and Excise
AND THIS TRIBUNAL being satisfied that Mr Garde received due notice of the hearing and accordingly having heard this appeal under Rule 26(2) in his absence and having announced its decision
AND THE parties present at the hearing, namely The Commissioners of Customs and Excise, by their said representative 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THIS TRIBUNAL taking into account the written representations made by the Appellant that Customs and Excise have withdrawn at least one surcharge in view of the illness of Mrs Garde and that Mr Garde has given no further evidence at the hearing FINDS THAT it is not satisfied that Mr Garde had a reasonable excuse for the defaults giving rise to the relevant Default Surcharges
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
MALCOLM J F PALMER
Chairman
Release Date: 29 October 2004
© CROWN COPYRIGHT 2004
