20405
LONDON TRIBUNAL CENTRE						REF. NO. LON/2007/0812										COPY SENT TO:
									APPELLANT/APPLICANT
									RESPONDENTS

CULTURLANN MacADAM  O FIAICH
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 default surcharge in the amount of £652.74 (“the Penalty”) which the Respondents have levied for the late submission of VAT returns for the periods 04/04; 07/04 (collectively “the 04 Returns”) and 06/05; 09/05 and 03/06

AND having heard Mr. P. Smith for the Appellant and Bernard Haley of the Solicitors Office of HM Revenue & Customs for the Respondents

AND HMRC having accepted the Appellant’s contention for reasonable excuse regarding the reason for delay in submission of the 04 Returns AND a consequence of that being a reassessment of the filing history of the Appellant (and a recalculation of the penalty to £326) (AND that sum being beneath the threshold currently collected by the Respondents) IT IS ACCORDINGLY ORDERED that the Appeal be dismissed, but that the Appellant not be required to pay the penalty of £326 as the Respondents acknowledged.

No order as to costs.

Ian Huddleston
Chairman
Release date : 24 October 2007