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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 >> Yorkshire Portraits Ltd v Customs & Excise [2003] UKVAT V18239 (05 September 2003) URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18239.html Cite as: [2003] UKVAT V18239 |
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Yorkshire Portraits Ltd v Customs & Excise [2003] UKVAT V18239 (05 September 2003)
LONDON TRIBUNAL CENTRE
Reference No: LON/03/224
MRS E MITCHELL Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: MISS J C GORT (Chairman)
Sitting in public in Bristol on 18 July 2003
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 Mr M Hillier, advisor, on behalf of the Appellant and Mr J Holl, Senior Officer, on behalf of the Respondents
AND THIS TRIBUNAL having heard this appeal and having announced its decision
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 FINDS THAT because the Appellant relied on her accountants, Freeman Baker Associates, to complete her VAT return for the period 09/02 in time which they failed to do she has no reasonable excuse in respect of that period
AND THIS TRIBUNAL DIRECTS THAT this appeal is on the grounds of reasonable excuse is dismissed but it is further directed that the appeal on the grounds of proportionality is STOOD OVER pending the release of the decision in Greengate Furniture Ltd
AND that there is to be no direction as to costs
LIBERTY TO APPLY
J C GORT
Chairman
Release Date:
© CROWN COPYRIGHT 2003
