BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Hall (t/a Mason's Bistro Bar) v Revenue & Customs [2007] UKVAT V20158 (22 May 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20158.html
Cite as: [2007] UKVAT V20158

[New search] [Printable RTF version] [Help]

Norma Hall (t/a Mason's Bistro Bar v Revenue & Customs [2007] UKVAT V20158 (22 May 2007)

     
    20158

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0103

    NORMA HALL trading as MASON'S BISTRO BAR Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: Michael Johnson (Chairman)

    Sitting in public in York on 4 May 2007

    DIRECTION
    under Rule 30(8)

    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 after hearing Stuart Hall, husband of the Appellant for 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 2006 and the return itself 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: 22 May 2007

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20158.html