19818    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/253 

	EDDIE HARPER	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 an assessment to a belated notification penalty dated the 23 May 2006 in the sum of £687 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 R Mansell of the Solicitor’s office for HM Revenue and Customs for the Respondents and the Appellant not appearing and not being represented 

And this tribunal having heard this appeal and having announced its decision

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 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

DAVID DEMACK 
CHAIRMAN
Release Date: 17 October 2006

© CROWN COPYRIGHT 2006