19235    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0018 

BOLTON WANDERERS FOOTBALL &
ATHLETIC CLUB COMPANY LTD	Appellant

and

HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: David Demack
Member: Peter Whitehead

Sitting in public in Manchester on the 2 September 2005

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 December 2004 in the sum of £113,116 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 Jonathan Cannan of counsel for the Appellant and Richard Mansell of the office 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

By consent this tribunal finds that the Appellant timeously made its return for period 06/04 

And this tribunal directs that this appeal is allowed and that the Respondents do pay the Appellant’s costs to be assessed by a chairman of the tribunal if not agreed

DAVID DEMACK 
CHAIRMAN
Release Date: 7 September 2005

© CROWN COPYRIGHT 2005