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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Garde v Revenue & Customs [2008] UKVAT V20737 (08 July 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20737.html Cite as: [2008] UKVAT V20737

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20737

LONDON TRIBUNAL CENTRE Reference No: LON/08/1005

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Appellant/Applicant

Respondents

ROBIN THOMAS GARDE Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S

REVENUE AND CUSTOMS Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

PRAFUL DAVDA FCA

Sitting in public in London on 3 July 2008

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 the Appellant in person and Mr Jonathan Holl for the Respondents

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

THE TRIBUNAL finds that since no returns have been made for the periods 01/07, 04/07, and 07/07 the Tribunal has no jurisdiction to hear these appeals against the default surcharges for those periods

THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

John F Avery Jones

Chairman

Release Date: 8 July 2008

© CROWN COPYRIGHT 2008