18945    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/04/0624

DAVID SAXON AND JANE SAXON
	t/a SAXON HOMES	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Richard L Barlow 

Sitting in public in Manchester on the 7 February 2005

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated the 14 May 2004 and 13 August 2004 in the sum of £286.22 and £370.45 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 D Saxon for the Appellant and Mr C Owen of the Solicitor’s office of HM Customs and Excise for the Respondents and upon Mr C Owen having indicated that Customs and Excise now consent to these appeals being allowed

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 the Respondents shall pay the Appellant’s reasonable costs of this appeal to be assessed by a chairman of the tribunal, if not agreed.

RICHARD BARLOW
CHAIRMAN
Release Date: 22 February 2005

© CROWN COPYRIGHT 2005