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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 >> Sterte Garage Ltd v Revenue & Customs [2006] UKVAT V19678 (28 July 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19678.html Cite as: [2006] UKVAT V19678 |
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19678
LONDON TRIBUNAL CENTRE Reference No: LON/2006/0334
Copy sent to
Appellant Respondents
STERTE GARAGE LIMITED
Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS
Respondents
Tribunal : DR NUALA BRICE (Chairman)
MRS R S JOHNSON
Sitting in public in London on 26 July 2006
DIRECTION
Under Rule 30(8)
THIS was an appeal against a penalty for mis-declaration for the accounting period ending on 31 January 2005
WE HEARD Mr N J Fleming for the Appellant and Mr P Webb for the Respondents
AT THE HEARING Mr Webb withdrew the penalty; Mr Fleming told us about the circumstances which gave rise to the underlying assessment to tax, which he did not dispute but the payment of which would cause his business great difficulties; Mr Webb offered to send Mr Fleming details of the Revenue Adjudicator; and Mr Webb also offered to pay the Appellant's costs
AT THE CONCLUSION of the appeal we announced our decisions and both parties present at the hearing agreed that they did not want a full written decision
WE THEREFORE DIRECT:
(1) that the appeal is allowed;
(2) that the Respondents shall inform the Appellant of the address of the Revenue Adjudicator; and
(3) that the Respondents shall pay the costs of the Appellant of this appeal
WE ALSO RECOMMEND that, in view of the special circumstances of this case, the Respondents give sympathetic consideration to the agreement with the Appellant of a time to pay agreement extending over a lengthy period so that the amount of the payments do not damage the Appellant's business
DR A N BRICE
Chairman
Release Date: 28 July 2006
© CROWN COPYRIGHT 2006
