20225    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/07/315

	INFINITY INCORPORATES LTD	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman:  David Porter

Sitting in public in Manchester on the 20th June 2007

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge liability notice dated 
the 17 November 2006 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 Debra Pilling for the Appellant and Ms Kim 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 not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal

And this tribunal directs that this appeal is dismissed           

And that there is to be no direction as to costs 

 DAVID PORTER
CHAIRMAN
Release Date: 27 June 2007

© CROWN COPYRIGHT 2007