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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 >> Gale v Revenue and Customs [2005] UKVAT V19062 (05 May 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19062.html Cite as: [2005] UKVAT V19062 |
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Gale v Revenue and Customs [2005] UKVAT V19062 (05 May 2005)
19062
LONDON TRIBUNAL CENTRE Reference No: LON/2003/186
Copy sent to:
Appellant/Applicant
Respondents
BRIAN GALE Appellant
- and -
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: STEPHEN OLIVER QC (Chairman)
M K HOSSEIN
SHEILA WONG CHONG
Sitting in public in London on 27 April 2005
DIRECTION
under Rule 30(8)
THIS APPEAL against decisions of the Respondents with respect to Default Surcharges 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 Pauline Crinnion for the Respondents
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:
(1) the Appellant's alleged misunderstanding of the rule that payment must be received by the Customs by the due date does not provide him with a reasonable excuse for periods 6/00, 9/00, 12/00 and 3/02:
(2) the evidence provided to the Tribunal (and not previously submitted to the Customs for their consideration) satisfies the Tribunal that the original return for the 9/01 period was sent to the Customs by the due date and
2
(3) the unexpected and debilitating illness of the Appellant from 29 October to 20 November 2002 amounted to a reasonable excuse for his failure to pay the 9/02 tax on time
AND THIS TRIBUNAL DIRECTS that:
(i) the appeals for the 6/00, 9/00, 12/00 and 3/02 periods are DISMISSED
(ii) the appeals for the 9/01 and 9/02 periods are ALLOWED
AND there is to be no directions as to costs
STEPHEN OLIVER QC
Chairman
Release Date: 5 May 2005
© CROWN COPYRIGHT 2005
