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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Close v Revenue & Customs [2008] UKVAT V20801 (18 September 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20801.html Cite as: [2008] UKVAT V20801

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20801

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/1333

NORMAN P CLOSE Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: Colin Bishopp (Chairman)

Sitting in North Shields on 15 September 2008

DIRECTION

Upon hearing the Appellant in person and Mr. B Haley of the Solicitor's office of HM Revenue and Customs for the Respondents

BY CONSENT, THIS TRIBUNAL DIRECTS THAT:

1. This appeal shall be reinstated
2. There is a reasonable excuse for the late rendering of the Appellant's return for period 05/07 and the penalty imposed in respect of this period, namely £204.92, is discharged
3. There is no reasonable excuse for the late rendering of the Appellant's return for period 08/07
4. In consequence of paragraph 2 hereof, the rate of penalty in respect of the later rendering of the Appellant's return for period 08/07 is reduced to 10% and the penalty itself is reduced to £154.72
COLIN BISHOPP CHAIRMAN Release Date: 18 September 2008