19109    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0083 

	THE PORCELAIN AND FINE CHINA COMPANIES LIMITED	Appellant
	and
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Richard Barlow

Sitting in public in Manchester on the 24 May 2005

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 22 November 2004 in the sum of £140,663.81 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, by agreement, the Tribunal having extended time for appeals in respect of a surcharge assessment dated 24 May 2004 in the sum of £5,047 and a surcharge assessment dated 23 August 2004 in the sum of £4,267 and the Tribunal having heard these appeals

And upon hearing David Ward for the Appellant and Richard Mansell of the Acting Solicitor for HM Revenue and Customs for the Respondents

And this tribunal having heard this appeal and Mr Mansell having conceded that the Appellant has a reasonable excuse for the default assessments dated 22 November 2004 and 24 May 2004 and the Tribunal having announced its decision in respect of the default assessment dated 23 August 2004

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 not have a reasonable excuse for the default which resulted in the Respondents making the assessment which remained under appeal but that as a result of the concession relating to the assessment dated 24 May 2004, the assessment of £4,267 is reduced to £1,706.80

And this tribunal directs that this appeal is allowed in part as aforesaid

And that there is to be no direction as to costs

RICHARD BARLOW 
CHAIRMAN
Release Date: 6 June 2005

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