19289    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0478 

	SUPPLY UK HIRE SHOPS LTD	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Jean Warburton

Sitting in public in Manchester on the 6 October 2005

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to 4 surcharge assessments dated the 14 November 2003, 2 March 2004, 28 May 2004 and 21 July 2004 in the sum of £11,456.22 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 Richard Coffey, Director, for the Appellant and Richard Mansell of Solicitor’s office 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 not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal, reliance on an employee cannot be a reasonable excuse for default

And this tribunal directs that this appeal is dismissed

And that there is to be no direction as to costs

JEAN WARBURTON
CHAIRMAN
Release Date: 10 October 2005

© CROWN COPYRIGHT 2005