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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Clarke v Revenue & Customs [2008] UKVAT V20530 (09 January 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20530.html
Cite as: [2008] UKVAT V20530

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Michael Van Clarke v Revenue & Customs [2008] UKVAT V20530 (09 January 2008)

     
    20530

    LONDON TRIBUNAL CENTRE Reference No: LON/2007/1643

    Copy sent to:

    Appellant/Applicant

    Respondents

    MICHAEL VAN CLARKE Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: SIR STEPHEN OLIVER QC (Chairman)

    RUTH WATTS DAVIES

    Sitting in public in London on 19 December 2007

    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 Louise Ortelli for the Appellant and Simon Chambers 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 the accidental failure to pay the tax for the 05/07 period (caused by leaving the cheque in a safe) does not amount to a reasonable excuse

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    AND that there is to be no direction as to costs

    SIR STEPHEN OLIVER QC

    Chairman

    Release Date: 9 January 2008

    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20530.html