19044    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0012 

	CCT INFOTECH LTD	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Michael Johnson

Sitting in public in York on the 14 April 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 Jon Webster, director, 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 default was de minimis having regard to the pattern of payments and delivery of tax returns in previous quarters and to the honest intention of the Appellant to make payment on time in respect of the quarter in dispute and that accordingly there exists a reasonable excuse within the meaning of section 59(7)(b) of the Value Added Tax Act 1994 in respect of the default surcharge under appeal 

And this tribunal accordingly directs that this appeal is allowed

MICHAEL JOHNSON
CHAIRMAN
Release Date:18 April 2005

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