20245    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/07/0458 

	ENVIRONMENTAL WASTE CONTROLS LTD	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal :   	Michael Tildesley OBE (Chairman) 

Sitting in public in Manchester on the 9 July 2007

	DIRECTION
under Rule 30(8)

The Tribunal amended the Notice of Appeal with the consent of the Respondents incorporating the default surcharges imposed 25 August 2006 and 18 May 2007

This appeal against a decision of the Respondents with respect to surcharge assessments dated the 25 August 2006, 17 November 2006, 16 February 2007 and 18 May 2007 in the respective sums of £2,812.37, £7424.07, £39,859.38 and £51,364.53 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 Peter Cooke financial director for the Appellant company and 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 have a reasonable excuse for the defaults for the periods ending 30 June 2006 and 30 September 2006 which resulted in the Respondents making the assessments dated the 25 August 2006 and17 November 2006 under the Appeal.

This tribunal finds that the Appellant does not  have a reasonable excuse for the defaults for the periods ending 31 December 2006 and 31 March 2007 which resulted in the Respondents making the assessments dated the 16 February 2007 and 18 May 2007  under the Appeal.

And this tribunal directs that this appeal is allowed in part.

And that there is to be no direction as to costs

MICHAEL TILDESLEY 
CHAIRMAN
Release Date: 11 July 2007

© CROWN COPYRIGHT 2007