Directed Printing Servicies Ltd v Customs & Excise [2003] UKVAT V18261 (08 August 2003)

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/03/183

	DIRECTED PRINTING SERVICES LTD	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS & EXCISE	Respondents

	Tribunal Chairman: Miss J Warburton

Sitting in public at Manchester on the 17 July 2003 

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to two surcharge assessments dated the 13 September 2002 and 13 December 2002 the second in the sum of £ 1,000.00 and being a reasonable excuse 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 Mr M Pilling, Managing Director, for the Appellant and Mr C Owen 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 have a reasonable excuse for the first default which resulted in the Respondents making the assessment under appeal but does not have a reasonable excuse for the second default which becomes the occasion for a surcharge liability Notice only

And this tribunal directs that this appeal is allowed in part

And that there is to be no direction as to costs

MISS J WARBURTON
CHAIRMAN
Released:

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