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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Propaganda Pictures Ltd v Revenue & Customs [2008] UKVAT V20613 (14 March 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20613.html
Cite as: [2008] UKVAT V20613
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20613
LONDON TRIBUNAL CENTRE Reference No: LON/2007/1956
Copy sent to:
Appellant/Applicant
Respondents
PROPAGANDA PICTURES LTD Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: JOHN CLARK (Chairman)
Sitting in public in London on 12 March 2008
DIRECTION under Rule 30(8)
THIS APPEAL against a decision of the Respondents with respect to a Misdeclaration Penalty being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 coming on for hearing this day
AND UPON HEARING Matthew Hope for the Appellant and Simon Chambers for the Respondents
AND THIS TRIBUNAL having heard this appeal and having announced its decision 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 that they do not require the said decision to be recorded in a written document
THIS TRIBUNAL FINDS THAT:
(1) the misfeasance by the former director Steven Mitchell is not a reasonable excuse, and accordingly the misdeclaration penalties for periods 02/06 and 05/06 must stand;
(2) the level of 50 per cent mitigation allowed by the Respondents should not be adjusted
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
JOHN CLARK
Chairman
Release Date: 14 March 2008
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