20801
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/07/1333

	NORMAN P CLOSE	Appellant

and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal:	Colin Bishopp (Chairman)

Sitting in North Shields on 15 September 2008
	 
DIRECTION

Upon hearing the Appellant in person and Mr. B Haley of the Solicitor's office of HM Revenue and Customs for the Respondents

BY CONSENT, THIS TRIBUNAL DIRECTS THAT:

1.	This appeal shall be reinstated
2.	There is a reasonable excuse for the late rendering of the Appellant’s return for period 05/07 and the penalty imposed in respect of this period, namely £204.92, is discharged
3.	There is no reasonable excuse for the late rendering of the Appellant’s return for period 08/07
4.	In consequence of paragraph 2 hereof, the rate of penalty in respect of the later rendering of the Appellant’s return for period 08/07 is reduced to 10% and the penalty itself is reduced to £154.72

COLIN BISHOPP
CHAIRMAN
Release Date: 18 September 2008