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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Terry Smith Group Ltd v Revenue & Customs [2006] UKVAT V19863 (03 November 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19863.html Cite as: [2006] UKVAT V19863

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19863

LONDON TRIBUNAL CENTRE Reference No: LON/06/322

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Appellant/Applicant

Respondents

TERRY SMITH GROUP LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S

REVENUE AND CUSTOMS Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

MOHAMMAD HOSSAIN FCA FCIB

Sitting in public in London on 1 November 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 Mr T Smith for the Appellant and Mr S Chambers for the Respondent

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 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 had a reasonable excuse for the defaults for the periods 06/04, 12/04, and 03/05 but not for the periods 06/05 and 12/05

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED to that extent

AND that there is to be no direction as to costs

John F Avery Jones

Chairman

Release Date: 3 November 2006

© CROWN COPYRIGHT 2006