The Bemrose Group Ltd v Revenue & Customs [2006] UKVAT V19706 (14 August 2006)

19706      
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/201

THE BEMROSE GROUP LTD	Appellant

and

THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Colin Bishopp

Sitting in public in Birmingham on the 10 August 2006

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 25 January 2006 in the sum of £9,786 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 Mr J L Hammerton for the Appellant and Mr B 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 (by consent) that the Appellant does not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal but that it does have a reasonable excuse for the default in period 06/05 which led to the issue of a surcharge liability notice, with the consequence that the said assessment is discharged save that it is treated as a surcharge liability notice

And this tribunal directs that this appeal is allowed as aforesaid

And that there is to be no direction as to costs
               	Colin Bishopp
CHAIRMAN
Release Date: 14 August 2006

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