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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Total Providence Ltd v Revenue & Customs [2006] UKVAT V19969 (19 December 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19969.html Cite as: [2006] UKVAT V19969 |
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Total Providence Ltd v Revenue & Customs [2006] UKVAT V19969 (19 December 2006)
19969
This appeal against a decision of the Respondents with respect to:
1. a belated notification penalty in the sum of £9,453.00 dated 17 January 2006; and,
2. a mis-declaration penalty dated 20 February 2006 for periods 01/04; 04/04; 07/04 and 10/04.
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 M T Hamid for the Appellant and Mr B Haley of the Solicitor's office of HMRC Revenue and Customs 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:
1. the Appellant does have a reasonable excuse in relation to the belated notification penalty;
2. the Appellant dos not have a reasonable excuse in relation to the mis-declaration penalty but mitigation of 50% should be allowed in period 01/04 and mitigation of 100% in period 10/04. No mitigation for periods 04/04 and 07/04.
And this tribunal directs that this appeal is allowed in part and that there is to be no direction as to costs