United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Lamidi v Revenue & Customs [2006] UKVAT V19603 (01 June 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19603.html
Cite as: [2006] UKVAT V19603

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Adetunji Tony Lamidi v Revenue & Customs [2006] UKVAT V19603 (01 June 2006)

 


19603

LONDON TRIBUNAL CENTRE Reference No: LON/2006/0189

Copy sent to:

Appellant/Applicant

Respondents

ADETUNJI TONY LAMIDI Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: CHARLES HELLIER (Chairman)

ELIZABETH MACLEOD

Sitting in public in London on 24 May 2006

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Misdeclaration Penalty being a mitigation on 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 Webb for the Respondents

AND THE parties present at the hearing in person and by their said representative 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:

(1) a penalty under Section 63 VAT Act is payable; and

(2) the penalty (as mitigated under Section 70 VAT Act 1994) be £2,000.00

AND that there is to be no direction as to costs

CHARLES HELLIER

Chairman

Release Date: 1 June 2006

© CROWN COPYRIGHT 2006