20593
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/1831

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								Appellant/Applicant

								Respondents

	LENOIR LTD	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal:  SIR STEPHEN OLIVER QC (Chairman)
                                                   JOHN BROWN CBE FCA ATII      	      

	Sitting in public in London on 27 February 2008

	DIRECTION 
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 Peter Doyle for the Appellant and Pauline Crinnion
 
THIS TRIBUNAL notes that the respondents have withdrawn their surcharge assessment

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

SIR STEPHEN OLIVER QC
	Chairman
	Release Date: 29 February 2008

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