United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Mulraney v Revenue and Customs [2005] UKVAT V19280 (06 October 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19280.html
Cite as: [2005] UKVAT V19280

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Shaun Mulraney v Her Majesty's Revenue and Customs [2005] UKVAT V19280 (06 October 2005)

 


19280

LONDON TRIBUNAL CENTRE Reference No: LON/2005/757

Copy sent to:

Appellant/Applicant

Respondents

SHAUN MULRANEY Appellant

- and -

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MICHAEL TILDESLEY OBE (Chairman)

PAUL ADAMS FCA

Sitting in public in Bristol on 15 September 2005

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a late penalty registration dated the 23 February 2005 in the sum of £682 mitigated 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 the Appellant in person and Jonathan Holl of the Solicitor's office of HM Revenue and Customs 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 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

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED in respect of reasonable excuse and that there is to be no direction as to costs

The Tribunal, however, mitigates the original penalty of £910 by 75% leaving £228 to pay. The reasons for the mitigation are the Appellant's co-operation with HM Revenue and Customs, and his voluntary disclosure that he was subject to VAT

MICHAEL TILDESLEY

Chairman

Release Date: 6 October 2005

© CROWN COPYRIGHT 2005