Eugene Kerr (t/a Kerr Signs) v Revenue and Customs [2006] UKVAT V19453 (06 February 2006)

19453
BELFAST TRIBUNAL CENTRE				Reference No: LON/05/1200

Copy sent to:

Appellant/Applicant

Respondents

EUGENE KERR T/A KERR SIGNS	Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

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