20847
LONDON TRIBUNAL CENTRE Reference No: LON/08/1669
Copy sent to:
Appellant/Applicant
Respondents
DAVID BRADY T/A DWB DESIGNS Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S
REVENUE AND CUSTOMS Respondents
Tribunal: JOHN F AVERY JONES CBE (Chairman)
K S GODDARD MBE
Sitting in public in London on 22 October 2008
DIRECTION
under Rule 30(8)
THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day
AND UPON HEARING THE Appellant in person and Mrs P Crinnion for the Respondents
AND THIS TRIBUNAL having announced its decision
AND THE parties present at the hearing by their said representative(s) 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 the mitigation of 40 per cent is increased to 50 per cent
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part
AND that there is to be no direction as to costs
John F Avery Jones
Chairman
Release Date: 24 October 2008
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