North East Mailing Centre Ltd v Customs and Excise [2005] UKVAT V19004 (29 March 2005)

19004

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/04/619

	NORTH EAST MAILING CENTRE LIMITED	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS & EXCISE	Respondents

	Tribunal Chairman: David Porter
Warren Snowdon

Sitting in public at North Sheilds on the 9 March 2005   

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 13 August 2004 in the sum of £10,974.10 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 Heather Ramshaw managing director for the Appellant and  Bernard 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

And this tribunal directs that this appeal is allowed

And that there is to be no direction as to costs
                                                                  David Porter
Chairman
Released: 29 March 2005

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