19496    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/831 

	DISCOUNT FLOORING LIMITED 	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Michael Tildesley Obe
                                                                 Member: Kathleen Ramm Fla

Sitting in public in North Shields on the 22 February 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 September 2006 in the sum of £7026.12 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 Mansell of Solicitor’s office for HM Revenue and Customs for the Respondents and no one appearing for the Appellant 

And this tribunal having heard this appeal under Rule 26(2) of the said Rules and having announced its decision

And the Respondents by their said representative 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

And this tribunal directs that this appeal is dismissed 

And that there is to be no direction as to costs

MICHAEL TILDESLEY OBE
CHAIRMAN
Release Date: 13 March 2006

© CROWN COPYRIGHT 2006