BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
United Kingdom VAT & Duties Tribunals Decisions |
||
|
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Culturlann MacAdam O Fiaich v Revenue & Customs [2007] UKVAT V20405 (24 October 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20405.html Cite as: [2007] UKVAT V20405 |
||
[New search] [Printable RTF version] [Help]
20405
LONDON TRIBUNAL CENTRE REF. NO. LON/2007/0812 COPY SENT TO:
APPELLANT/APPLICANT
RESPONDENTS
CULTURLANN MacADAM O FIAICH
Appellant
-and-
HER MAJESTY'S REVENUE AND CUSTOMS
Respondents
Tribunal : Mr. Ian Huddleston (Chairman)
Ms. Patricia Gordon
Sitting in public in Belfast on 19th September 2007
DECISION
THIS IS AN APPEAL against a default surcharge in the amount of £652.74 ("the Penalty") which the Respondents have levied for the late submission of VAT returns for the periods 04/04; 07/04 (collectively "the 04 Returns") and 06/05; 09/05 and 03/06
AND having heard Mr. P. Smith for the Appellant and Bernard Haley of the Solicitors Office of HM Revenue & Customs for the Respondents
AND HMRC having accepted the Appellant's contention for reasonable excuse regarding the reason for delay in submission of the 04 Returns AND a consequence of that being a reassessment of the filing history of the Appellant (and a recalculation of the penalty to £326) (AND that sum being beneath the threshold currently collected by the Respondents) IT IS ACCORDINGLY ORDERED that the Appeal be dismissed, but that the Appellant not be required to pay the penalty of £326 as the Respondents acknowledged.
No order as to costs.
Ian Huddleston
Chairman
Release date : 24 October 2007
