20449

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/07/0961

	SAFEGLASS LTD	Appellant

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

Tribunal Chairman: Lady Mitting

Sitting in public in Birmingham on the 5 November 2007

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 1 June 2007 in the sum of £364 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 Richard Mansell of the Solicitor’s office of HM Revenue and Customs for the Respondents and no one appearing for the Appellant

And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision

And the Respondents by their said representative stating pursuant to the rule 30(8) of the said Rules 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 appeal

And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs

LADY MITTING
CHAIRMAN
Release Date: 7 November 2007

© CROWN COPYRIGHT 2007