United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> The Mitre Trust v Revenue & Customs [2007] UKVAT V20491 (05 December 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20491.html
Cite as: [2007] UKVAT V20491

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The Mitre Trust v Revenue & Customs [2007] UKVAT V20491 (05/12/2007)

 


20491

MANCHESTER TRIBUNAL CENTRE REF. NO. MAN/07/0776

COPY SENT TO:

APPELLANT/APPLICANT

RESPONDENTS

THE MITRE TRUST

Appellant

-and-

HER MAJESTY'S REVENUE AND CUSTOMS

Respondents

Tribunal : Mr. Ian Huddleston (Chairman)

Sitting in public in Belfast on 13^th November 2007

DECISION

under Rule 30(8)

THIS IS AN APPEAL against a Misdeclaration Penalty on the grounds of reasonable excuse (as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended)

UPON HEARING Michael Blair, accountant, for the Appellant and Bernard Haley of the Solicitor's Office of HMRC for the Respondents

AND THE parties present at the hearing by their said representatives 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 reasonable excuse is established (as accepted by the Respondents)

AND FURTHER DIRECTS THAT this appeal is ALLOWED

No direction as to costs.

Ian Huddleston

Chairman

Release date : 5 December 2007