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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> The Blurock Partnership Ltd v Revenue & Customs [2006] UKVAT V19651 (12 July 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19651.html
Cite as: [2006] UKVAT V19651

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The Blurock Partnership Ltd v Revenue & Customs [2006] UKVAT V19651 (12 July 2006)

     
    19651

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0140

    THE BLUROCK PARTNERSHIP LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: Michael Johnson (Chairman)

    Sitting in North Shields, Tyne & Wear on 20 June 2006

    DIRECTION

    This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing this day

    And upon hearing Paul Hewitson, director of the Appellant and Bernard Haley, of the Solicitor's office of H M Revenue and Customs for the Respondents

    And this tribunal having heard this appeal and having announced its decision

    And the Appellant and the Respondents by their said representatives stating pursuant to rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

    This tribunal finds that no reasonable excuse has been shown to the satisfaction of the tribunal for the tax shown on the Appellant's VAT return for the quarter ended 31 October 2005 not having been despatched so as to be received by the Respondents within the appropriate time limit

    And this tribunal accordingly directs that this appeal is dismissed.

    MICHAEL JOHNSON
    CHAIRMAN
    Release Date:12 July 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19651.html