18893    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/04/0498

	TAG BUSINESS COMPUTING LIMITED	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman:  Lady Mitting 

Sitting in public in Birmingham on the 6 December 2004

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment  for the period ended 31 October 2003 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 C A Gibbon 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 have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal

And this tribunal directs that this appeal is allowed

And that there is to be no direction as to costs

LADY MITTING
CHAIRMAN
Release Date: 29 December 2004

© CROWN COPYRIGHT 2004