20399    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/07/0714 

	ENTERPRISE SALES AND DISTRIBUTION LIMITED	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal :   	Michael Tildesley OBE (Chairman) 
		 Mohammed Farooq  (Member)

Sitting in public in Birmingham on the 14 September 2007

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 18 May 2007 in the sum of £433.36 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 Victoria Edmonds Shakell counsel instructed by the Solicitor for HM Revenue and Customs for the Respondents and no-one appearing for the Appellant.

And this tribunal having heard this appeal and having announced its decision

And the Respondents by their said representative 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: 17 October 2007

© CROWN COPYRIGHT 2007