20491
MANCHESTER TRIBUNAL CENTRE					REF. NO. MAN/07/0776
									COPY SENT TO:
									APPELLANT/APPLICANT
									RESPONDENTS

THE MITRE TRUST
Appellant
-and-

HER MAJESTY’S REVENUE AND CUSTOMS
Respondents

Tribunal  :  Mr. Ian Huddleston (Chairman)
Sitting in public in Belfast on 13th November 2007

DECISION
under Rule 30(8)

THIS IS AN APPEAL against a Misdeclaration Penalty on the grounds of reasonable excuse (as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended)

UPON HEARING Michael Blair, accountant, for the Appellant and Bernard Haley of the Solicitor’s Office of HMRC for the Respondents

AND THE parties present at the hearing by their said representatives 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 reasonable excuse is established (as accepted by the Respondents)

AND FURTHER DIRECTS THAT this appeal is ALLOWED

No direction as to costs.

Ian Huddleston
Chairman
Release date : 5 December 2007