United Kingdom VAT & Duties Tribunals Decisions

Anthony David Williams v Customs and Excise [2004] UKVAT V18450 (06 January 2004)

VAT — assessments reduced by consent —decision given without tribunal hearing evidence — appeal substantially dismissed

MANCHESTER TRIBUNAL CENTRE

 ANTHONY DAVID WILLIAMS Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: Mr J D Demack (Chairman)

Sitting in public in Manchester on 15 December 2003

The Appellant in person

Mr B McCluggage of Counsel instructed by the Solicitors office of HM Customs and Excise for the Respondents

© CROWN COPYRIGHT 2003


 


DECISION

1. This is an appeal by Mr Anthony David Williams t/a Top of the Hill Newsagency, against assessments to tax of £15,740 notified by the Commissioners on 23 February 2000. The assessment covered the period between 1 December 1996 and 30 November and were made to recover output tax allegedly underdeclared by Mr Williams.
2. Mr Williams appeared in person, and the Commissioners were represented by Mr B McCluggage of counsel.
3. Following discussions between the parties, it was agreed that the assessments under appeal should be reduced by £989, and should be confirmed by us in the reduced amount without our hearing any evidence.
4. We are content to deal with the appeal on that basis, so that we reduce the assessments to £14,751, and to that limited extent allow Mr Williams' appeal.
5. We make no direction as to costs.

DAVID DEMACK

CHAIRMAN

RELEASE DATE:

MAN/03/0017