ASSESSMENT  — Belated registration penalty — withdrawn

MANCHESTER TRIBUNAL CENTRE

 
 	
	KEITH MARSHALL	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

				Tribunal:	Mr R L Barlow (Chairman)

Sitting in public in Manchester on 7 January 2004

No appearance by the Appellant

Mr R Mansell of the Solicitor’s Office of HM Customs and Excise for the Respondents

	© CROWN COPYRIGHT 2004

DECISION

1.	 The Appellant’s appeal against a belated notification penalty in the sum of £2,410 issued on 1 November 2002 under section 67(1) of the Value Added Tax Act 1994 having been called on for hearing after due notice to the Appellant and there being no appearance by the Appellant, I decided to proceed under rule 26(2) of the Value Added Tax Tribunal Rules 1986 in the absence of the Appellant.

2.	Mr R Mansell representing the Commissioners produced a copy of a letter dated 11 November 1003 by which the Commissioners had informed the Appellant that the penalty was thereby withdrawn.

3.	In that letter the Commissioners invited the Appellant to withdraw his appeal but, as he has not done so, the matter was listed for hearing today

4.	In those circumstances the appeal is allowed

RICHARD L BARLOW
CHAIRMAN
Release Date: