19019    

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/04/0786 

	NU-TOOL (HOLDINGS) LTD	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal:    Michael S Johnson (Chairman)
	Arthur Brown
	   
Sitting in York on 23 March 2005

	DIRECTION
under Rule 30(8) 

This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) (“the rules”) coming on for hearing this day

And upon hearing Mark Willis, financial director of the Appellant, for the Appellant and Bernard Haley, of the Solicitor’s office of H M 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 rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

This tribunal finds that the value added tax payable in respect of the Appellant’s accounting period 03/04 was despatched at such a time and in such a manner that it was reasonable to expect that it would be received by the Respondents within the appropriate time limit

And this tribunal accordingly directs that this appeal is allowed so that the Appellant shall not be liable to the default surcharge in dispute

                                                           MICHAEL S JOHNSON
CHAIRMAN
Release Date: 5 April 2005

© CROWN COPYRIGHT 2005