20009
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/0790

	S.O.S. FARMS LTD	Appellant

	and
	
THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Michael Johnson

Sitting in public in North Shields, Tyne and Wear on 25 January 2007

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) (“the rules”) coming on for hearing this day

And upon hearing Geoff Oliver and Robert Oliver, directors of the Appellant and Bernard Haley, of the Solicitor’s office of H M 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 rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

This tribunal finds that a reasonable excuse has been shown to the satisfaction of the tribunal for the tax shown on the Appellant’s VAT return for the quarter ended 31 July 2006 not having been despatched so as to be received by the Respondents within the appropriate time limit
 
And this tribunal accordingly directs that this appeal is allowed.

MICHAEL JOHNSON
CHAIRMAN
Release Date: 6 February 2007

© CROWN COPYRIGHT 2007