20137
  MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/0903 

	ENVIROTYRE LTD	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal :   	Michael Tildesley OBE (Chairman) 
		 Warren Snowdon JP

Sitting in public in North Shields on the 24 April 2007

	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 £3,761.30 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 Bernard Hayley of the Solicitor’s office for HM Revenue and Customs for the Respondents and no-one appearing for the Appellant.

And having been informed by Mr Hayley that the Respondents have withdrawn the surcharge assessment in dispute.

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

And the Respondents by their said representative 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 the Appeal.

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

MICHAEL TILDESLEY 
CHAIRMAN
Release Date: 26 April 2007

© CROWN COPYRIGHT 2007