19229    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0248 

ORWELCO (BARROW) LIMITED	Appellant

and

HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: David Demack

Sitting in public in Manchester on the 24 August 2005

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to three surcharge assessments dated 14 May 2004, 13 August 2004 and 25 February 2005 in the sums of £514.47, £974.38 and £2,901.17 respectively 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 Mr P Swarbrick for the Appellant and Mr C Owen of the Acting Solicitor for HM 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 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 have a reasonable excuse for all three defaults which resulted in the Respondents making the assessments under appeal

And this tribunal directs that this appeal is allowed

And that there is to be no direction as to costs

DAVID DEMACK
CHAIRMAN
Release Date: 25 August 2005

© CROWN COPYRIGHT 2005