19383    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0396 

	PLUTUS (UK) LIMITED	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Lady Mitting

Sitting in public in Manchester on the 30 November 2005

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to three surcharge assessments for the periods 06/04; 09/04 and 12/04 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 Ken Tran for the Appellant and Bernard Haley 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 have a reasonable excuse for the defaults in 09/04 and 12/04 but not 06/04

And this tribunal directs that this appeal is allowed in part

And that there is to be no direction as to costs

LADY MITTING
CHAIRMAN
Release Date: 8 Deceber 2005

© CROWN COPYRIGHT 2005

££Plutus (Uk) Ltd v Her Majesty's Revenue and Customs [2005] UKVAT V19383 (08 December 2005)