United Kingdom VAT & Duties Tribunals Decisions

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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18896.html
Cite as: [2004] UKVAT V18896

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BCS Partnbership Ltd v TheCustoms and Excise [2004] UKVAT V18896 (30 December 2004)

 


18896

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0458

THE BCS PARTNERSHIP LIMITED Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: Richard Barlow

Sitting in public in Manchester on the 13 December 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a misdeclaration penalty dated the 6 February 2004 in the sum of £442.00 and 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 Maynard for the Appellant and Mr B Haley of the Solicitor's office of HM Customs and Excise for the Respondents

And this tribunal having heard this appeal and having announced its decision

And the Appellant and the Respondents by their said representatives stating pursuant to the rule 30(8) of the said Rules 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 not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal but that it is entitled to have the penalty mitigated as to 50%.

And this tribunal directs that this appeal is allowed and the penalty is reduced to £221.00

And that there is to be no direction as to costs

RICHARD BARLOW

CHAIRMAN

Release Date: 30 December 2004

© CROWN COPYRIGHT 2004