19847    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/441 

	K D DECORATIVES LIMITED	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman:  D S PORTER 

Sitting in public in Manchester on the 11 October 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the    26 May 2006  in the sum of £25,183.95 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 Nicholas Backhouse for the Appellant and  Ms K Tilling 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 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 

 D S PORTER
CHAIRMAN
Release Date: 24 October 2006

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