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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Boaden (t/a 1st Call) v Customs and Excise [2005] UKVAT V19027 (11 April 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19027.html Cite as: [2005] UKVAT V19027

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19027

LONDON TRIBUNAL CENTRE Reference No: LON/2004/1450

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Appellant/Applicant

Respondents

PATRICIA & MARK BOADEN T/A 1^ST CALL SERVICES Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: THEODORE WALLACE (Chairman)

Sitting in public in London on 23 March 2005

DIRECTION

Unde Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge for period 12/03 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 Mrs Patricia Boaden, partner, for the Appellants and Jonathan Holl, senior officer, for Customs

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 the Appellant has not established a reasonable excuse for the late return and payment for period 12/03 and has not satisfied the Tribunal that the return and payment for period 12/02 were despatched in proper time

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

THEODORE WALLACE Chairman Release Date: 23 March 2005