19669

    MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/0099 

	NAMASTE (UK) LIMITED	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Michael Tildesley OBE 
                      Warren Snowdon JP

Sitting in public in York on the 14 July 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a civil penalty dated the 26 August 2005 in the sum of £500 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 Gordon Nicoll, accountants for the Appellant and Bernard Haley of Solicitor’s office for HM Revenue and Customs for the Respondents

And this tribunal having heard this appeal and having announced its decision

And the Appellant and the Respondents by their said representatives 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 did not receive the penalty liability notice which resulted in the Respondents imposing the penalty

And this tribunal directs that this appeal is allowed

And the tribunal directs that the Respondents pay costs of £400 to Mr G T Nicoll of Ivy Cottage, Burnsall, Skipton, North Yorkshire BD23 6BP

	MICHAEL TILDESLEY OBE
CHAIRMAN
Release Date: 24 July 2006
© CROWN COPYRIGHT 2006
££Namaste (UK) Ltd v  Revenue & Customs [2006] UKVAT V19669 (24 July 2006)