18778

Rule 26(2)

MANCHESTER TRIBUNAL CENTRE		Reference No:  MAN/2004/0229

TERRY MILNER PROCESSING LIMITED 	 Appellant

and 

THE COMMISSIONERS OF CUSTOMS AND EXCISE	 Respondents

Tribunal:	Mr I E Vellins (Chairman)
		
Sitting in public in Manchester on the 21 September 2004

DIRECTION
under Rule 30(8) 

This appeal against a decision of the Respondents with respect to a surcharge liability notice dated 15 February 2002, 13 September 2002, 17 January 2003 and 16 May 2003 in the sum of £1197.68 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 T Milner for the Appellant and Mr R Mansell, 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 in relation to the surcharge liability notice but does not have a reasonable excuse for the defaults which resulted in the Respondents making the 3 surcharge assessments under appeal

The tribunal finds that the surcharge penalties shall be reduced accordingly

And this tribunal directs that this appeal is allowed in part and dismissed as to the remainder

And that there is to be no direction as to costs  

MR I E VELLINS
CHAIRMAN
Release Date: 30 September 2004

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