United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Culturlann MacAdam O Fiaich v Revenue & Customs [2007] UKVAT V20405 (24 October 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20405.html
Cite as: [2007] UKVAT V20405

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Culturlann MacAdam O Fiaich v Revenue & Customs [2007] UKVAT V20405 (24 October 2007)

 


20405

LONDON TRIBUNAL CENTRE REF. NO. LON/2007/0812 COPY SENT TO:

APPELLANT/APPLICANT

RESPONDENTS

CULTURLANN MacADAM O FIAICH

Appellant

-and-

HER MAJESTY'S REVENUE AND CUSTOMS

Respondents

Tribunal : Mr. Ian Huddleston (Chairman)

Ms. Patricia Gordon

Sitting in public in Belfast on 19^th September 2007

DECISION

THIS IS AN APPEAL against a default surcharge in the amount of £652.74 ("the Penalty") which the Respondents have levied for the late submission of VAT returns for the periods 04/04; 07/04 (collectively "the 04 Returns") and 06/05; 09/05 and 03/06

AND having heard Mr. P. Smith for the Appellant and Bernard Haley of the Solicitors Office of HM Revenue & Customs for the Respondents

AND HMRC having accepted the Appellant's contention for reasonable excuse regarding the reason for delay in submission of the 04 Returns AND a consequence of that being a reassessment of the filing history of the Appellant (and a recalculation of the penalty to £326) (AND that sum being beneath the threshold currently collected by the Respondents) IT IS ACCORDINGLY ORDERED that the Appeal be dismissed, but that the Appellant not be required to pay the penalty of £326 as the Respondents acknowledged.

No order as to costs.

Ian Huddleston

Chairman

Release date : 24 October 2007