18819
MANCHESTER TRIBUNAL CENTRE		Reference No:  MAN/2004/0267

PAT CAULFIELD (BOOTHAM) LIMITED		 Appellant

and 

THE COMMISSIONERS OF CUSTOMS AND EXCISE	 Respondents

Tribunal:	Mr I E Vellins (Chairman)

Sitting in public in York on the 27 September 2004

DIRECTION
under Rule 30(8) 

This appeal against a decision of the Respondents with respect to surcharge assessments dated 15 November 2002, 12 September 2003 and 12 December 2003 in the sums of £580.48, £1567.87 and £452.29 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 S Williamson 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 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 default which resulted in the Respondents making the assessment under appeal dated 15 November 2002 but that the Appellant does not have a reasonable excuse for the other 2 defaults.  And this tribunal directs that this appeal is allowed in part and dismissed in part.  And that there is to be no direction as to costs 

MR I E VELLINS
CHAIRMAN
Release Date: 22 October 2004

££Pat Caulfield (Bootham) Ltd v Customs and Excise [2004] UKVAT V18819 (22 October 2004)