United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Stock & Anor (t/a Stock and Partners) v Revenue & Customs [2007] UKVAT V20132 (25 April 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20132.html
Cite as: [2007] UKVAT V20132

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Maurice David John Stock and Andrea Joy Stock (t/a Stock and Partners v Revenue & Customs [2007] UKVAT V20132 (25 April 2007)

20132

Value added tax – penalties – appeal allowed in large part on own facts

LONDON TRIBUNAL CENTRE

MAURICE DAVID JOHN STOCK and ANDREA JOY STOCK

TRADING AS

STOCK AND PARTNERS

Appellant

and –

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS

Respondents

Tribunal: Dr. David Williams (Chairman)

Mrs E Macleod CIPM (Member)

Sitting in public in London on 13 03 2007

Mr Stock, partner, for the Appellants

Mrs Crinnion, Officer of the Revenue and Customs for the Respondents

© CROWN COPYRIGHT 2007

DECISION

1. The Appellants are appealing against the decision of the Respondents imposing a penalty under section 63 of the Value Added Tax 1994.
2. The tribunal is pleased to record that the parties agreed that the appeal should be allowed in large part. Having heard from the parties, the tribunal gave an oral decision at the hearing reflecting their submissions. Accordingly, only brief reasons are given.
3. The tribunal finds that the correct amount on which any penalty is to be based is not £4,222 as in the papers but £3,566.
4. The tribunal agrees that the particular circumstances of the case warrant a significant discount from that potential maximum amount. The tribunal accepts the view that the discount should be 50 per cent. Accordingly, the penalty is to be determined as £1,783 and not any higher sum.
5. In reaching this conclusion on the basis of the views of the parties, the tribunal also records that it has not considered the matters raised by the Appellants about the handling of the issue by the Respondents or any responses offered by the Respondents to those matters.

DAVID WILLIAMS

CHAIRMAN

RELEASED: 25 April 2007

LON/06/1280