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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Kernan v Customs and Excise [2004] UKVAT V18806 (15 October 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18806.html Cite as: [2004] UKVAT V18806 |
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18806
BELFAST TRIBUNAL CENTRE Reference No: LON/2004/914
Copy sent to:
Appellant/Applicant
Respondents
DECLAN KERNAN Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: MRS M A DINSMORE (Chairman)
MR A HENNESSEY
Sitting in public in Belfast on 10 August 2004
DIRECTION
under Rule 30(8)
THIS APPEAL is against a decision of the Respondents with respect to a misdeclaration penalty
AND UPON HEARING Mr Declan Kernan, the Appellant, and Mr B Haley, Senior Officer of Customs & Excise on behalf of the Respondents
AND THIS TRIBUNAL having heard this appeal and 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 there was a misdeclaration, however in the circumstances there were considerable mitigating factors and accordingly the penalty is reduced to £150
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED
AND that there is to be no direction as to costs
M A DINSMORE
Chairman
Release Date: 15 October 2004
© CROWN COPYRIGHT 2004
