19163    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0168 

	TRAEMAR LIMITED	Appellant

	and
	
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Michael Johnson

Sitting in public in Birmingham on the 30 June 2005

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to the imposition of default surcharges 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 Butcher, managing director of the Appellant for the Appellant and Chris Owen, of the Acting solicitor for H M Revenue and Customs 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 no reasonable excuse exists of which the tribunal can take account for the VAT returns in issue and the value added tax payable in respect of the periods covered by the returns not having been received by the Respondents by the due dates respectively 

And this tribunal accordingly directs that this appeal is dismissed

MICHAEL JOHNSON
CHAIRMAN
Release Date: 13 July 2005

© CROWN COPYRIGHT 2005