United Kingdom VAT & Duties Tribunals Decisions

 


Keown v Revenue and Customs [2005] UKVAT V19401 (29 December 2005)

19401

LONDON TRIBUNAL CENTRE Reference No: LON/2005/220

Copy sent to:

Appellant/Applicant

Respondents

RICHARD HOWARD KEOWN Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MR I HUDDLESTON (Chairman)

Sitting in public in Belfast on 19 October 2005

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 Mr Bernard Hayley for the Commissioners for Her Majesty's Revenue and Customs and Mrs Iris Gibson for the Appellant

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TRIBUNAL FINDS THAT pursuant to s.66(7)(a) that the return was on the evidence posted and that the default penalty be withdrawn

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

I HUDDLESTON Chairman Release Date: 29 December 2005