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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> BC Shutters & Doors Ltd v Revenue & Customs [2007] UKVAT V20404 (24 October 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20404.html Cite as: [2007] UKVAT V20404

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20404

LONDON TRIBUNAL CENTRE REF. NO. LON/2007/0874 COPY SENT TO:

APPELLANT/APPLICANT

RESPONDENTS

BC SHUTTERS & DOORS LTD

Appellant

-and-

HER MAJESTY'S REVENUE AND CUSTOMS

Respondents

Tribunal : Mr. Ian Huddleston (Chairman)

Ms. Patricia Gordon

Sitting in public in Belfast on 19^th September 2007

DECISION

THIS IS AN APPEAL against a penalty notice of £500 served on the Appellant for failure to deliver EC Sales Lists for the period 1^st July to 30^th September 2006 (period 06/03) which was due by the 11^th November 2007

AND upon hearing Mr. Bernard Haley of the Solicitors Office of HM Revenue & Customs for the Respondents, and the Appellant being represented by Ms. Jackie Copes

AND it appearing (and being accepted by the Respondents) that the penalty liability notice dated 3^rd October 2006 had not been received by the Appellant (as is required pursuant to Section 66)

AND the Respondents having then accepted that the penalty liability notice was wrongly levied and having withdrawn the said Notice

IT IS ORDERED that the Appeal be allowed.

No order as to costs.

Ian Huddleston

Chairman

Release date : 24 October 2007