19563    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/0041 

	CROFTMOUNT PEDIGREE LABRADOR BREEDERS	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Elsie Gilliland

Sitting in public in Manchester on the 25 April 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a misdeclaration penalty dated the 4 January 2006 in the sum of £349 coming on for hearing this day

And upon hearing Martin Peel, a partner, for the Appellant and Richard Mansell of Solicitor’s office for HM Revenue and Customs for the Respondents

And this tribunal having heard this appeal and having announced its decision

This tribunal finds that the Appellant does have a reasonable excuse under s63(10) of the Value Added Tax Act 1994 for the conduct which resulted in the Respondents issuing the penalty under appeal

And this tribunal directs that this appeal is allowed

And that there is to be no direction as to costs

ELSIE GILLILAND
CHAIRMAN
Release Date: 27 April 2006

© CROWN COPYRIGHT 2006