United Kingdom VAT & Duties Tribunals Decisions

 


Beadle v Revenue and Customs [2006] UKVAT V19444 (30 January 2006)

19444

LONDON TRIBUNAL CENTRE Reference No: LON/2005/410

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Appellant/Applicant

Respondents

SHAUN RICHARD BEADLE Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: ADRIAN SHIPWRIGHT (Chairman)

MRS C S DE ALBUQUERQUE

Sitting in public in London on 18 January 2006

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 the Appellant in person and Mr J P Holl, Senior Officer of the Solicitor's Office of HM Revenue and Customs for the Respondents

AND THE parties present at the hearing by their said representatives 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 no reasonable excuse for the late registration but that in the circumstances the mitigation should be increased by 25% making a total 75% mitigation

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part

AND that there is to be no direction as to costs

ADRIAN SHIPWRIGHT

Chairman

Release Date: 30 January 2006

© CROWN COPYRIGHT 2006