Keown v Revenue and Customs [2005] UKVAT V19401 (29 December 2005)

19401
LONDON TRIBUNAL CENTRE				Reference No: LON/2005/220

								Copy sent to:

								Appellant/Applicant 

								Respondents

	RICHARD HOWARD KEOWN	Appellant
	
	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

	Tribunal:  MR I HUDDLESTON (Chairman)
                                                     
	Sitting in public in Belfast on 19 October 2005

	DIRECTION
	under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 Mr Bernard Hayley for the Commissioners for Her Majesty’s Revenue and Customs and Mrs Iris Gibson for the Appellant

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TRIBUNAL FINDS THAT pursuant to s.66(7)(a) that the return was on the evidence posted and that the default penalty be withdrawn

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

	
I HUDDLESTON
Chairman
Release Date: 29 December 2005