18739040201BXT LIMITED Colin Bishopp Birmingham 16 August 18 December 2003 2405 COLIN BISHOPP
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/04/0201

	BXT LIMITED	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Colin Bishopp 

Sitting in public in Birmingham on the 16 August 2004

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 18 December 2003 in the sum of £2405 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 V Farrell for the appellant and Mr B Haley of the Solicitor’s office of HM Customs and Excise for the respondents.

The respondents having informed the tribunal that they now accept that the relevant return and payment were posted timeously.

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 directs that this appeal is allowed.

And that there is to be no direction as to costs.

COLIN BISHOPP
CHAIRMAN
Release Date: 26 August 2004

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