20602    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/07/1307 

	WILLIAM McCALL	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal :   	Michael Tildesley OBE (Chairman) 
		Roland Presho FCMA (Member)

Sitting in public in North Shields on the 30 January 2008

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to  misdeclaration penalties dated the 17 May  2007 in the sums of £15,394 and £7,841 subsequently reduced on review to £4,308 and £8,463 and being a reasonable excuse/mitigation appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

And after hearing the Appellant and Bernard Hayley of the Solicitor’s office for HM Revenue and Customs for the Respondents.

And the parties 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 that the Appellant does not have a reasonable excuse for the defaults which resulted in the Respondents imposing the penalties under the Appeal.

Further this tribunal finds that there are substantial grounds for mitigating the penalties by 100 per cent which leaves the Appellant with no penalty to pay.

And this tribunal directs that this appeal is allowed.

And that there is to be no direction as to costs

MICHAEL TILDESLEY 
CHAIRMAN
Release Date: 4 March 2008

© CROWN COPYRIGHT 2008