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MANCHESTER TRIBUNAL CENTRE	Reference No:  MAN/07/0874 

	ALTERATIONS PROPERTY SERVICES LTD	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal: Richard Barlow (Chairman)

Sitting in North Shields on the 26 November 2007

	DIRECTION

UPON HEARING Mr Bernard Haley of the office of the general counsel and solicitor to the Respondents and Mr Tony Little for the Appellant 

AND the Tribunal having announced its decision and neither party having asked for the decision to be recorded in accordance with rule 30(1) of the VAT Tribunal Rules 1986 now therefore the Tribunal DIRECTS:—

The appeal against a default surcharge in the sum of £742.68 issued on 26 July 2007 in respect of the period ending 31 May 2007 is dismissed on the ground that the Appellant does not have a reasonable excuse for that default

RICHARD BARLOW
CHAIRMAN
Release Date: 8 January 2008