GARRARDS (HUDDERSFIELD)  Ltd v Revenue & Customs [2006] UKVAT V19891 (20 November 2006) 
19891    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/399

GARRARDS (HUDDERSFIELD) LTD	Appellant

and

THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman:   Richard Barlow

Sitting in public in Manchester on 8 November 2006

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the    12 May 2006 in the sum of £423.72 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 J Moore for the Appellant and Mrs 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 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 have a reasonable excuse for the default  which resulted in the Respondents making the assessment under appeal. For the avoidance of doubt, the default for which the Appellant has a reasonable excuse is that relating to the period for which a surcharge liability notice was issued. 

And this tribunal directs that this appeal is allowed and that there is to be no direction as to costs         

RICHARD BARLOW  
CHAIRMAN
Release Date: 20 November 2006

© CROWN COPYRIGHT 2006