03805FIRSTLINE DIGITAL LTD Mr R Barlow Manchester 26 March MR R BARLOW
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/03/805

	FIRSTLINE DIGITAL LTD	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Mr R Barlow 

Sitting in public in Manchester on the 26 March 2004

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 31 October 2003 in the sum of £2306.91 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 Mrs M Simkins for the Appellant 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 the 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 default which resulted in the Respondents making the assessment under appeal but Mr Haley having conceded that the appellant did have a reasonable excuse for an earlier period relevant to the percentage surcharge applicable to the period under appeal, the amount of the surcharge for the period under appeal is reduced to £514.80

And this tribunal directs that this appeal is allowed to that extent

And that there is to be no direction as to costs

MR R BARLOW
CHAIRMAN
Release Date:

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