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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 >> Blackburn Diocesan Board Of Education Ltd v Revenue and Customs [2005] UKVAT V19101 (6 June 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19101.html Cite as: [2005] UKVAT V19101 |
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Rule 26(2)
19101
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0062
BLACKBURN DIOCESAN BOARD OF EDUCATION LIMITED Appellant
and
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Rodney Huggins
Sitting in public in Manchester on the 23 May 2005
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a Late Registration Penalty dated 14 December 2004 in the sum of £10,659 (75 per cent of the original penalty) and 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 Bernard Haley of the Solicitor's office for HM Revenue and Customs for the Respondents and no one appearing for the Appellant
And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision
And the Respondents by their said representative 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 have a reasonable excuse for the part of the said Penalty which resulted in the Respondents making the assessment under appeal and the said Penalty is reduced to 25 per cent in the sum of £3,553
And this tribunal directs that this appeal is partially allowed and that there is to be no direction as to costs
RODNEY HUGGINS
CHAIRMAN
Release Date: 6 June 2005
© CROWN COPYRIGHT 2005
