Rule 26(2)	19101
    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0062

	BLACKBURN DIOCESAN BOARD OF EDUCATION LIMITED	Appellant

	and
	
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

				Tribunal Chairman:  	 Rodney Huggins
                                       	
Sitting in public in Manchester on the 23 May 2005

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a Late Registration Penalty dated 14 December 2004 in the sum of £10,659 (75 per cent of the original penalty) and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

And upon hearing Bernard Haley of the Solicitor’s office for HM Revenue and Customs for the Respondents and no one appearing for the Appellant

And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision

And the Respondents by their said representative 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 have a reasonable excuse for the part of the said Penalty which resulted in the Respondents making the assessment under appeal and the said Penalty is reduced to 25 per cent in the sum of £3,553

And this tribunal directs that this appeal is partially allowed and that there is to be no direction as to costs

RODNEY HUGGINS
CHAIRMAN
Release Date: 6 June 2005

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