20556
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/2007/205
	MAN/2007/298
	MAN/2007/950

	PEGASUS COMMUNICATIONS (UK) LTD	Appellant

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

Tribunal Chairman: Richard Barlow

Sitting in public in Manchester on the 18 September 2007 and 23 January 2008

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessments dated 14 July  2006, 25 January 2007 and 13 January 2007 in the sums of £3105.61, £2218.89 and £658.87 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. Mark Silcock for the Appellant and Ms. Kim Tilling of the Solicitor’s office of HM Revenue and Customs for the Respondents 

And this tribunal having heard these appeals 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 not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal of £3105.61 and £2218.89 and that the appellant does have a reasonable excuse for the default which resulted with in the Respondents making the assessment under appeal of £658.87

And this tribunal directs that the first two appeals mentioned above are dismissed and the third appeal is allowed.

Richard Barlow
CHAIRMAN
Release Date: 28 January 2008

© CROWN COPYRIGHT 2007