19453
BELFAST TRIBUNAL CENTREReference No: LON/05/1200
Copy sent to:
Appellant/Applicant
Respondents
EUGENE KERR T/A KERR SIGNSAppellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMSRespondents
Tribunal: MS HEATHER GIBSON (Chairman)
Sitting in public in Belfast on 13 January 2006
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 the Appellant advising the Tribunal by fax received on 11 January 2006 that he would not be attending and wished the case to be dealt with on the written representatives
AND no-one appearing for the Appellant when the appeal was called on for hearing the Tribunal determined to proceed under rule 26(2) of the Value Added Tax Rules 1986 (as amended)
AND UPON HEARING Mr Bernard Haley, Solicitor for the Respondents who accepted that the Appellant had a reasonable excuse for not dispatching the Value Added Tax for the quarters 01.10.03 to 31.12.03 and 01.01.04 to 31.03.04
AND THIS TRIBUNAL having heard this appeal under Rule 26(2) 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:
1.The Appellant did not have a reasonable excuse for not dispatching the tax for the period 01.04.04 to 30.06.04 AND that appeal is DISMISSED
2.The Appellant did have a reasonable excuse for not dispatching the tax for the period 01.01.05 to 31.03.05 AND that appeal is ALLOWED
2
AND that there is to be no direction as to costs
HEATHER GIBSON
Chairman
Release Date: 6 February 2006
© CROWN COPYRIGHT 2006
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