Mounsey v Customs & Excise [2003] UKVAT V18385 (20 October 2003)

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/03/470

	M A MOUNSEY	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS & EXCISE	Respondents

	Tribunal Chairman: David Demack

Sitting in public at  Manchester on the 7 October 2003 

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to two misdeclaration penalty assessments dated the 3 March 2003  in the sum of £720 and £355 and being a mitigation 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  the Appellant in person and Mr B Haley of the Solicitor's office of HM Customs and Excise 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 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 does not have a reasonable excuse for the defaults which resulted in the Respondents making the assessment under appeal but holds that the penalty be mitigated by 50 per cent, i.e. be reduced to £537.50

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

David Demack
Chairman
Released:

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