19821    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/171 

	TONY CAMPBELL PAINTERS & DECORATORS LTD 	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: E GILLILAND

Sitting in public in Manchester on 2 October 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge liability notice dated  11 June 2004 and two surcharge assessments dated 17 September 2004 and 17 December 2004 in respect of three periods 1 February 2004 to 31 October 2004 inclusive 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 Tony Campbell for the Appellant and Bernard Haley 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 the defaults which resulted in the Respondents making the assessments under appeal in the periods 1 February 2004 to 30 April 2004 and 1 August 2004 to 31 October 2004 but does have a reasonable excuse in respect of the period 1 May 2004 to 31 July 2004

And this tribunal directs that this appeal is dismissed  in respect of the periods 1 February 2004 to 30 April 2004 and 1 August 2004 to 31 October 2004 but is allowed in respect of the period 1 May 2004 to 31 July 2004 and that there is to be no direction as to costs
ELSIE GILLILAND 
CHAIRMAN
Release Date:  17 October 2006

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