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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Dixon v Revenue & Customs [2009] UKVAT V20951 (11 February 2009) URL: http://www.bailii.org/uk/cases/UKVAT/2009/V20951.html Cite as: [2009] UKVAT V20951

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20951

LONDON TRIBUNAL CENTRE Reference No: LON/2008/1763

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Appellant/Applicant

Respondents

MICHAEL DIXON Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: RICHARD BARLOW (Chairman)

ELIZABETH MACLEOD CIPM (Member)

Sitting in public in London on 28 January 2009

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 and Mrs Orimoloye for the Respondents

AND THIS TRIBUNAL 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 Rule 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 does not have a reasonable excuse for default occurring in respect of periods ending 01/07, 07/07, 01/08, 04/08 and 07/08 and that the sums of £132.27 and £217.06 assessed in respect of the last two of those periods are therefore payable

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

RICHARD BARLOW Chairman Release Date: 11 February 2009