Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Croftmount Pedigree Labrador Breeders v Revenue & Customs [2006] UKVAT V19563 (27 April 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19563.html
Cite as: [2006] UKVAT V19563
[New search] [Printable RTF version] [Help]
19563
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0041
CROFTMOUNT PEDIGREE LABRADOR BREEDERS Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Elsie Gilliland
Sitting in public in Manchester on the 25 April 2006
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a misdeclaration penalty dated the 4 January 2006 in the sum of £349 coming on for hearing this day
And upon hearing Martin Peel, a partner, for the Appellant and Richard Mansell of Solicitor's office for HM Revenue and Customs for the Respondents
And this tribunal having heard this appeal and having announced its decision
This tribunal finds that the Appellant does have a reasonable excuse under s63(10) of the Value Added Tax Act 1994 for the conduct which resulted in the Respondents issuing the penalty under appeal
And this tribunal directs that this appeal is allowed
And that there is to be no direction as to costs
ELSIE GILLILAND
CHAIRMAN
Release Date: 27 April 2006
© CROWN COPYRIGHT 2006