18980
VAT REGISTRATION: Appeal determined by consent

LONDON TRIBUNAL CENTRE

	WILLIAM CLAY	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

			Tribunal:	MICHAEL TILDESLEY (Chairman)
					CHRIS PERRY (Member)

Sitting in public in Plymouth on 22 February 2005

Erna Beaton for the Appellant

Jonathan Holl  Advocate for the Customs and Excise, for the Respondents

© CROWN COPYRIGHT 2005

DECISION
The Appeal
1.	The Appellant is appealing against the following decisions of the Respondents:
(1)	The Appellant was liable to be registered for VAT from an effective date of registration of 1 January 1997.
(2)	An assessment for VAT in the sum of £17,388.
(3)	A section 67(1) penalty (late registration) in the sum of £2,608.
2.	After hearing the evidence the parties reached an agreement in respect of the disputed decisions.
3.	We, therefore, determine the Appeal on the following terms which have been agreed between the parties:
(1)	The Appellant shall be registered for VAT for the period from 1 January 1997 to 31 July 1997.
(2)	The Respondents will serve a VAT return for the period from 1 January 1997 to 31 July 1997 which the Appellant agrees to complete and return to the Respondents together with any tax thereon within 30 days of receipt of the said VAT return.
(3)	The Respondents will notify the Appellant of an amount due by way of penalty under the provisions of section 67 of the VAT Act 1994 in a sum to be advised following receipt of the Appellant’s completed VAT return. The penalty to be calculated at the rate of 15%. The penalty will become payable in full upon notification to the Appellant. The Appellant accepts that there was no reasonable excuse for the late VAT registration. The Respondents, however, have found grounds to mitigate the full penalty that would have been due by 50%.
(4)	Each party to bear their own costs.

4.	

MICHAEL TILDESLEY

CHAIRMAN
RELEASE DATE: 8 March 2005

LON/03837