18899    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/04/0468

	NLB ENTERPRISES LIMITED	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Richard Barlow 

Sitting in public in Manchester on the 13 December 2004

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a misdeclaration penalty dated the 17 June 2004 in the sum of £3,800 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 Mr N Gibbon for the Appellant and Mr B Haley of the Solicitor’s office of HM Customs and Excise for the Respondents

And this tribunal having heard this appeal and having announced its decision

And the Appellant and the Respondents 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 default which resulted in the Respondents making the assessment under appeal but is entitled to have the penalty mitigated as to 60%

And this tribunal directs that this appeal is allowed and the penalty is reduced to £1,520.

And that the Respondents shall pay 50% of the Appellant’s costs to be assessed by a chairman sitting alone, if not agreed.

RICHARD BARLOW
CHAIRMAN
Release Date: 30 December 2004

© CROWN COPYRIGHT 2004