20237    
LONDON TRIBUNAL CENTRE	Reference No: LON/07/723 

	MARTON CIVIL ENGINEERING  LIMITED	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal :   	Michael Tildesley OBE (Chairman) 

Sitting in public in Cardiff on the 26 June 2007

	DIRECTION
under Rule 30(8)

The Tribunal directed with the consent of the Respondents amendment of the Notice of Appeal to include the default surcharges for the periods ending 31 July 2005 and ending 31 October 2005 and to extend the time limit for making the Appeal against those surcharges until 26 June 2007

This appeal against a decision of the Respondents with respect to surcharge assessments dated the  16 September 2005, 16 December 2005 (11 January 2006), 10 July 2006 (as amended 23 October 2006) and 15 September 2006 (as amended 23 October 2006 ) in the sum of £5,662.96 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 Joyce Chivers and Mr Martin Chivers for the Appellant and Mrs Gloria Orimoloye 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 have a reasonable excuse for the defaults for the periods ending 31 July 2005 and 31 October 2005 but does not have a reasonable excuse for the defaults for the periods ending 30 April 2006 and 31 July 2006 which resulted in the Respondents making the assessment under the Appeal

And this tribunal directs that this appeal is allowed in part in respect of the default surcharge assessments for the periods  ending 31 July 2005 and  31 October 2005

2

This Tribunal directs the Respondents to advise the Appellant within 28 days of release of the direction the amount outstanding in respect of default surcharges for the periods ending 30 April 2006 and 31 July 2006 

And that there is to be no direction as to costs

MICHAEL TILDESLEY 
CHAIRMAN
Release Date: 10 July 2007

© CROWN COPYRIGHT 2007