19803

MANCHESTER TRIBUNAL CENTRE		Reference No:  MAN/2006/0418

                       STEELS ENGINEERING SERVICES LTD		        Appellant

                                                   and 

                            THE COMMISSIONERS FOR
         HER MAJESTY’S REVENUE AND CUSTOMS       		      Respondents                              

Tribunal:        Michael Johnson (Chairman)
                       Roland Presho (Member)

Sitting in public in North Shields, Tyne and Wear on 21 September 2006

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 Paul Duncan, director of the Appellant and Bernard Haley, of the  Solicitor’s office of H M 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 shown to the satisfaction of the tribunal for the tax shown on the Appellant’s VAT return for the quarter ended 31 March 2006 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.

MICHAEL JOHNSON
CHAIRMAN
Release Date: 6 October 2006
©   CROWN COPYRIGHT 2006