Yorkshire Portraits Ltd v Customs & Excise [2003] UKVAT V18239 (05 September 2003)

LONDON TRIBUNAL CENTRE
Reference No: LON/03/224

	MRS E MITCHELL	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: MISS J C GORT (Chairman)
				          
	Sitting in public in Bristol on 18 July 2003 

	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 M Hillier, advisor, on behalf of the Appellant and Mr J Holl, Senior Officer, on behalf of the Respondents

AND THIS TRIBUNAL having heard this appeal and 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 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 because the Appellant relied on her accountants, Freeman Baker Associates, to complete her VAT return for the period 09/02 in time which they failed to do she has no reasonable excuse in respect of that period

AND THIS TRIBUNAL DIRECTS THAT this appeal is on the grounds of reasonable excuse is dismissed but it is further directed that the appeal on the grounds of proportionality is STOOD OVER pending the release of the decision in Greengate Furniture Ltd 

AND that there is to be no direction as to costs

LIBERTY TO APPLY

J C GORT
	Chairman
	Release Date:

© CROWN COPYRIGHT 2003