20582
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/07/1105

	THE PLAS-DENT COMPANY LTD.	Appellant

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

Tribunal Chairman: Elsie Gilliland

Sitting in public in Birmingham on the 31 January 2008

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to three accounting periods namely 10/06; 01/07; and 04/07 and two surcharge assessments for 01/07 in the sum of £666.80 and for 04/07 in the sum of £1,404.60 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 Mike Davis, Accountant, for the Appellant and Kim Tilling 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 period 10/06 and for the default in that period.

This tribunal finds that the Appellant does not have a reasonable excuse for the periods 01/07 and 04/07 and for the defaults which resulted in the respondents making the assessments under appeal.

And this tribunal directs that this appeal is allowed in respect of period 10/06 and the default therein, but this appeal is dismissed in respect of the periods 01/07 and 04/07 and the defaults therein.  The surcharge amounts shall be recalculated accordingly.

There is to be no direction as to costs.

Elsie Gilliland
CHAIRMAN
Release Date: 25 February 2008

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