19813    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/026 

	DAVID O’CONNOR	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: DAVID DEMACK

Sitting in public in Manchester on the 12 October 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to the three surcharge assessments listed in the Schedule hereto in the sums of  £899.54, £1,025.42 and £580.21 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 K Shaw for the Appellant and Mr R Mansell of the 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 not have a reasonable excuse for defaults 1 and 2 on the said schedule which resulted in the Respondents making the assessment under appeal

And in relation to those assessments this tribunal directs that this appeal is dismissed 

And in relation to default 3 this tribunal finds that the Appellant shall have a reasonable excuse and his appeal shall be allowed if he shall by 30 November 2006 have produced to the tribunal a copy of the Death Certificate of Mr Goy, the Appellant’s former accountant, showing that death occurred between 16 July 2004 and 1 January 2005 

And that there is to be no direction as to costs

THE SCHEDULE

Default No.	. Period	Surcharge Assessment Issued	Rate %	Surcharge Amount £	
5	10.03	24.12.03	15	 899.54	
6	01.04	12.03.04	15	1025.42	
7	10.04	17.10.05	15	 580.31	

DAVID DEMACK 
CHAIRMAN
Release Date: 17 October 2006

© CROWN COPYRIGHT 2006