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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Martin (t/a Pink Spires) v Her Majesty's Revenue & Customs [2009] UKVAT V20978 (20 March 2009) URL: http://www.bailii.org/uk/cases/UKVAT/2009/V20978.html Cite as: [2009] UKVAT V20978

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20978

LONDON TRIBUNAL CENTRE Reference No: LON/2009/0053

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Appellant/Applicant

Respondents

A MARTIN T/A PINK SPIRES Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S

REVENUE AND CUSTOMS Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

RAY BATTERSBY

Sitting in public in London on 11 March 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 Mr J Martin for the Appellant and Miss G Orimoloye 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

THIS TRIBUNAL FINDS THAT the Appellant has a reasonable excuse for the non-payment of £250.54 but not as to the balance of £5,106.68

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part

AND that there is to be no direction as to costs

John F Avery Jones

Chairman

Release Date: 20 March 2009

© CROWN COPYRIGHT 2009