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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Brown (t/a AAB Architects) v Revenue and Customs [2006] UKVAT V19466 (17 February 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19466.html Cite as: [2006] UKVAT V19466

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19466

LONDON TRIBUNAL CENTRE Reference No: LON/05/1123

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Appellant/Applicant

Respondents

ALICE BROWN T/A AAB ARCHITECTS Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S

REVENUE AND CUSTOMS Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

CAROLINE DE ALBERQUERQUE

Sitting in public in London on 15 February 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 HEARING the Appellant in person and Mr Philip Webb for the Respondent

AND THIS TRIBUNAL having heard this appeal 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 the Appellant had a reasonable excuse for the late payment for the period 07/05

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

John F Avery Jones

Chairman

Release Date: 17 February 2006

© CROWN COPYRIGHT 2006