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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Woolley v Revenue & Customs [2007] UKVAT V20293 (10 August 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20293.html Cite as: [2007] UKVAT V20293

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20293

LONDON TRIBUNAL CENTRE

Reference No: LON/07/692

Copy sent to:

Appellant/Applicant

Respondents

SILAS WOOLLEY Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S

REVENUE AND CUSTOMS Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

CAROLINE DE ALBURQUERQUE

Sitting in public in London on 8 August 2007

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 Mrs Orimaloye for the Respondents

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 does ot have a reasonable excuse for the late payment of VAT for period 11/06

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

John F Avery Jones

Chairman

Release Date: 10 August 2007

© CROWN COPYRIGHT 2007