20162
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/07/0037

	NAVIGATION SUPPLY COMPANY LIMITED	Appellant
	and
THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: David Demack

Sitting in public in Manchester on the 8 May 2007

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to the surcharge assessments listed at defaults 3 to 8 in the Schedule hereto 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 Mrs A Belfield for the Appellant and Mrs K Tilling of the Solicitor’s office of 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 defaults 3, 4, 7 and 8 so that the related assessments are discharged

And as default 5 occurred in a period when no surcharge liability notice was in force the assessment relating thereto is also discharged.

As to default 6 since that was the first assessment in a surcharge liability period and resulted in a penalty in a total of less than £400 (which figure the Respondents regard as de minimis for collection purposes the penalty assessed will not be collected) the assessment is reduced to £238

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

DAVID DEMACK
CHAIRMAN
Release Date: 22 May 2007

© CROWN COPYRIGHT 2007

THE SCHEDULE

Default Number	Period	Due Date	Date Return Received	Amount Paid by Due Date	Tax Assessed	Surcharge Liability Notice Issued	Surcharge Assessment Issued	% Rate	Surcharge Amount £	
					Tax on Return					
1	01.08.03 to 31.10.03	30.11.03	11.12.03	nil		24.12.03				
					4367.82					
2	01.11.03 to 31.01.04	29.02.04	05.03.04	nil				02		
					2177.60		12.03.04		SLNE	
3	01.05.04 to 31.07.04	31.08.04	15.09.04	nil				05		
					1273.04		17.09.04		SLNE	
4	01.08.04 to 31.10.04	30.11.04	31.05.06	nil	1258.00 		17.12.04	10	125.80	
					7193.10		05.06.06		719.31	
5	01.05.05 to 31.07.05	31.08.05	31.05.06	nil	1902.00		16.09.05	15	285.30	
					2319.28		06.06.06		347.89	
6	01.08.05 to 31.10.05	30.11.05	31.05.06	nil	2098.00		16.12.05	15	314.70	
					11990.28		06.06.06		1798.54	
7	01.11.05 to 31.01.06	28.02.06	31.05.06	nil	2241.00		17.03.06	15	336.15	
					9319.74		05.06.06		1397.96	
8	01.02.06 to 30.04.06	31.05.06	31.05.06	nil				15		
					3186.58		16.06.06		477.98	

SLN 2%, £239.80 SLNE
SLN 	= Surcharge Liability Notice 
SLNE 	= Surcharge Liability Notice Extension