20369
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/07/0693

	GRD ENGINEERING LTD	Appellant

	and
	
THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman:    Elsie Gilliland
							Elizabeth Pollard
Sitting in public in York on the 5 September 2007

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to two surcharge assessments dated 12 May 2006 and 18 May 2007 in respect of the periods 1 January 2006 to 31 March 2006 and 01 January 2007 to 31 March 2007 respectively in the sum of £4,441.82 and £1,567.60 respsectively 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 Mr Paul Thompson, director, for the Appellant and Bernard Haley of the Solicitor’s office of 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 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 which resulted in the Respondents making the assessment dated 12 May 2006 under appeal but does not have a reasonable excuse for the default which resulted in the Respondents making the assessment dated 18 May 2007 under appeal

And this tribunal directs that this appeal is allowed in respect of the assessment dated 12 May 2006 but is dismissed in respect of the assessment dated 18 May 2007 and that there is to be no direction as to costs

ELSIE GILLILAND
CHAIRMAN
Release Date: 20 September 2007

© CROWN COPYRIGHT 2007