Total Providence Ltd v Revenue & Customs [2006] UKVAT V19969 (19 December 2006)
19969
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/0657

TOTAL PROVIDENCE LTD	Appellant

and

THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman:  Lady Mitting

Sitting in public in Birmingham on the 7 December 2006

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to: 

 1. a belated notification penalty in the sum of £9,453.00 dated 17 January 2006; and, 

 2. a mis-declaration penalty dated 20 February 2006 for periods 01/04; 04/04; 07/04 and 10/04.

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 Mr M T Hamid for the Appellant and Mr B Haley of the Solicitor’s office of HMRC 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: 

1. the Appellant does have a reasonable excuse in relation to the belated notification penalty;

 2. the Appellant dos not have a reasonable excuse in relation to the mis-declaration penalty but mitigation of 50% should be allowed in period 01/04 and mitigation of 100% in period 10/04.  No mitigation for periods 04/04 and 07/04.

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

LADY MITTING
CHAIRMAN
Release Date:  4 January 2007 

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