United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Kernan v Customs and Excise [2004] UKVAT V18806 (15 October 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18806.html
Cite as: [2004] UKVAT V18806

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Declan Kernan v Customs and Excise [2004] UKVAT V18806 (15 October 2004)

 


18806

BELFAST TRIBUNAL CENTRE Reference No: LON/2004/914

Copy sent to:

Appellant/Applicant

Respondents

DECLAN KERNAN Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: MRS M A DINSMORE (Chairman)

MR A HENNESSEY

Sitting in public in Belfast on 10 August 2004

DIRECTION

under Rule 30(8)

THIS APPEAL is against a decision of the Respondents with respect to a misdeclaration penalty

AND UPON HEARING Mr Declan Kernan, the Appellant, and Mr B Haley, Senior Officer of Customs & Excise 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 there was a misdeclaration, however in the circumstances there were considerable mitigating factors and accordingly the penalty is reduced to £150

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

M A DINSMORE

Chairman

Release Date: 15 October 2004

© CROWN COPYRIGHT 2004