20404
LONDON TRIBUNAL CENTRE						REF. NO. LON/2007/0874										COPY SENT TO:
									APPELLANT/APPLICANT
									RESPONDENTS

BC SHUTTERS & DOORS LTD
Appellant
-and-

HER MAJESTY’S REVENUE AND CUSTOMS
Respondents

Tribunal  :  Mr. Ian Huddleston (Chairman)
Ms. Patricia Gordon
Sitting in public in Belfast on 19th September 2007

DECISION

THIS IS AN APPEAL against a penalty notice of £500 served on the Appellant for failure to deliver EC Sales Lists for the period 1st July to 30th September 2006 (period 06/03) which was due by the 11th November 2007

AND upon hearing Mr. Bernard Haley of the Solicitors Office of HM Revenue & Customs for the Respondents, and the Appellant being represented by Ms. Jackie Copes

AND it appearing (and being accepted by the Respondents) that the penalty liability notice dated 3rd October 2006 had not been received by the Appellant (as is required pursuant to Section 66) 

AND the Respondents having then accepted that the penalty liability notice was wrongly levied and having withdrawn the said Notice

IT IS ORDERED that the Appeal be allowed.

No order as to costs.

Ian Huddleston
Chairman
Release date : 24 October 2007