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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Proud v Revenue & Customs [2007] UKVAT V20403 (17 October 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20403.html Cite as: [2007] UKVAT V20403

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20403

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0833

STEPHEN PROUD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Colin Bishopp

Sitting in public in North Shields on 8 October 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 15 June 2007 in the sum of £411.48 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 the Appellant in person and Mr B Haley of the Solicitor's office of HM 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 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 an antecedent default, namely that for period 01/07, with the consequence that the penalty in respect of the default the subject of the appeal is to be reduced to 2 percent

And this tribunal directs that this appeal is allowed accordingly and that there is to be no direction as to costs

COLIN BISHOPP

CHAIRMAN

Release Date: 17 October 2007

© CROWN COPYRIGHT 2007