United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Sterte Garage Ltd v Revenue & Customs [2006] UKVAT V19678 (28 July 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19678.html
Cite as: [2006] UKVAT V19678

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Sterte Garage Ltd v Revenue & Customs [2006] UKVAT V19678 (28 July 2006)

 


19678

LONDON TRIBUNAL CENTRE Reference No: LON/2006/0334

Copy sent to

Appellant Respondents

STERTE GARAGE LIMITED

Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS

Respondents

Tribunal : DR NUALA BRICE (Chairman)

MRS R S JOHNSON

Sitting in public in London on 26 July 2006

DIRECTION

Under Rule 30(8)

THIS was an appeal against a penalty for mis-declaration for the accounting period ending on 31 January 2005

WE HEARD Mr N J Fleming for the Appellant and Mr P Webb for the Respondents

AT THE HEARING Mr Webb withdrew the penalty; Mr Fleming told us about the circumstances which gave rise to the underlying assessment to tax, which he did not dispute but the payment of which would cause his business great difficulties; Mr Webb offered to send Mr Fleming details of the Revenue Adjudicator; and Mr Webb also offered to pay the Appellant's costs

AT THE CONCLUSION of the appeal we announced our decisions and both parties present at the hearing agreed that they did not want a full written decision

WE THEREFORE DIRECT:

(1) that the appeal is allowed;

(2) that the Respondents shall inform the Appellant of the address of the Revenue Adjudicator; and

(3) that the Respondents shall pay the costs of the Appellant of this appeal

WE ALSO RECOMMEND that, in view of the special circumstances of this case, the Respondents give sympathetic consideration to the agreement with the Appellant of a time to pay agreement extending over a lengthy period so that the amount of the payments do not damage the Appellant's business

DR A N BRICE

Chairman

Release Date: 28 July 2006

© CROWN COPYRIGHT 2006