20320

LONDON TRIBUNAL CENTRE
Reference No: LON/07/0622
LON/07/0712

ROAD SERVICES LIMITED	Appellant

and

THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal :   	Michael Tildesley OBE (Chairman)
Ruth Watts Davies MHCIMA FCIPD

Sitting in public in London on the 22 August 2007

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated the 15 September 2006 and 15 December 2006 in the respective sums of £1,107.15 and £4,260.22 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 David Brown, managing director for the Appellant company and Pauline Crinnion 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 default in the sum of £1,107.15 which resulted in the Respondents making the assessment dated 15 September 2006.

This tribunal finds that the Appellant does not have a reasonable excuse for the default in the sum of £4,260.22 which resulted in the Respondents making the assessment dated 15 December 2006.

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

And that there is to be no direction as to costs.

The Respondents to notify the Appellant of the amended amount due for the assessment dated 15 December 2006

MICHAEL TILDESLEY 
CHAIRMAN
Release Date: 28 August 2007

© CROWN COPYRIGHT 2007