Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> WMcCall v Revenue & Customs [2008] UKVAT V20602 (04 March 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20602.html
Cite as: [2008] UKVAT V20602
[New search] [Printable RTF version] [Help]
20602
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/1307
WILLIAM McCALL Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal : Michael Tildesley OBE (Chairman)
Roland Presho FCMA (Member)
Sitting in public in North Shields on the 30 January 2008
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to misdeclaration penalties dated the 17 May 2007 in the sums of £15,394 and £7,841 subsequently reduced on review to £4,308 and £8,463 and being a reasonable excuse/mitigation appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day
And after hearing the Appellant and Bernard Hayley of the Solicitor's office for HM Revenue and Customs for the Respondents.
And the parties by their said representatives stating pursuant to the rule 30(8) of the said Rules 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 the Appellant does not have a reasonable excuse for the defaults which resulted in the Respondents imposing the penalties under the Appeal.
Further this tribunal finds that there are substantial grounds for mitigating the penalties by 100 per cent which leaves the Appellant with no penalty to pay.
And this tribunal directs that this appeal is allowed.
And that there is to be no direction as to costs
MICHAEL TILDESLEY
CHAIRMAN
Release Date: 4 March 2008
© CROWN COPYRIGHT 2008