20158    

MANCHESTER TRIBUNAL CENTRE	Reference No:  MAN/07/0103

	NORMA HALL trading as MASON’S BISTRO BAR	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal: Michael Johnson (Chairman)

Sitting in public in York on 4 May 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 after hearing Stuart Hall, husband of the Appellant for 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 no 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 October 2006 and the return itself 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 dismissed.

MICHAEL JOHNSON
CHAIRMAN
Release Date: 22 May 2007