18806
BELFAST TRIBUNAL CENTRE				Reference No: LON/2004/914

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								Appellant/Applicant

								Respondents

	DECLAN KERNAN	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: MRS M A DINSMORE (Chairman)
				       MR A HENNESSEY   

	Sitting in public in Belfast on 10 August 2004 

	DIRECTION
under Rule 30(8)

THIS APPEAL is against a decision of the Respondents with respect to a misdeclaration penalty  

AND UPON HEARING Mr Declan Kernan, the Appellant, and Mr B Haley, Senior Officer of Customs & Excise on behalf of the Respondents 

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE parties present at the hearing by their said representative(s) stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 there was a misdeclaration, however in the circumstances there were considerable mitigating factors and accordingly the penalty is reduced to £150

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

M A DINSMORE
	Chairman
	Release Date: 15 October 2004

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