19497    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/857 

	P P SERVICES UK LIMITED  	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Michael Tildesley Obe

Sitting in public in Birmingham on the 27 February 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 15 June 2005 in the sum of £2834.92 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 counsel, instructed by the Solicitor’s office for HM Revenue and Customs for the Respondents and no one appearing for the Appellant 

And this tribunal having been informed that the Respondents have cancelled the default surcharge

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 default which resulted in the Respondents making the assessment under appeal

And this tribunal directs that this appeal is allowed  

The tribunal further directs that: 

1.	If the Appellant has any application for costs, that application be made to the tribunal within 28 days from release of this decision and served upon Respondents

2.	The application should state the amount claimed and the basis for that amount
3.	If an application is made the Respondents shall have 28 days from receipt of the Application to advise the tribunal whether they consent to the application

4.	If no agreement is reached, either party may apply to the Tribunal within 70 days from release of the decision, for determination of the issue of costs

MICHAEL TILDESLEY OBE
CHAIRMAN
Release Date: 13 March 2006

© CROWN COPYRIGHT 2006