20328    
MANCHESTER TRIBUNAL CENTRE
Reference No: MAN/07/0553

FOSTER & ROBINS PLASTERING LTD	Appellant

and

THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal :   	Michael Tildesley OBE (Chairman)
Roland Presho FCMA (Member)

Sitting in public in York on the 23 August 2007

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 March 2007 in the sum of £1,272.04 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 Graham Foster and Steven Robins for the Appellant and Kim Tilling of the Solicitor’s office for HM Revenue and Customs for the Respondents. 

And the parties 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 the Appeal.

And this tribunal directs that this appeal is dismissed. 

And that there is to be no direction as to costs

MICHAEL TILDESLEY 
CHAIRMAN
Release Date: 30 August 2007

© CROWN COPYRIGHT 2007