18909    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/04/0493

	FLOORPLAN SYSTEMS LIMITED	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Richard Barlow 

Sitting in public in Manchester on the 13 December 2004

	DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to surcharge assessments dated the   12 March 2004 and 28 May 2004 in the sum of £1073.28 and £1125.05 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 G Scott 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 defaults which resulted in the Respondents making the assessments under appeal

And this tribunal directs that this appeal is allowed. 

For the avoidance of doubt, the Tribunal records that the excuses referred to relate to periods ending September and December 2003 and that, there being no reasonable excuse for a default relating to period ending March 2004, the surcharge liability notice for that period remains in place.

And that there is to be no direction as to costs

RICHARD BARLOW
CHAIRMAN
Release Date: 12 January 2005

© CROWN COPYRIGHT 2004