19309    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0460 

	ROLAND STEWART GARVEY	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Michael Johnson
   	 Susan Stott

Sitting in public in York on the 20 October 2005

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to the imposition of a default surcharge 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 Michael Hunsley, chartered accountant for the Appellant and Robert Toone, counsel instructed by the Acting Solicitor for Her Majesty’s 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 a reasonable excuse has been made out for the tax in dispute not having been despatched so as to be received by the Respondents within the appropriate time limit
 
And this tribunal accordingly directs that this appeal is allowed and that there is to be no direction as to costs

MICHAEL S JOHNSON
CHAIRMAN
Release Date: 27 October 2005

© CROWN COPYRIGHT 2005