20614    

MANCHESTER TRIBUNAL CENTRE	Reference No:  MAN/07/736

	LERRYN GROUP LTD	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal: Judith Mitting (Chairman)

Sitting in Manchester on the 22 October 2007 and 26 February 2008

	DIRECTION
Under Rule 30(8)

The appeal against a decision of the Respondents with respect to 2 surcharge assessments for periods 12/05 and 03/07 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 Tim Shappard 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 the rule 30(8) of the said Rule 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 default in 12/05 but not for 03/07

And this tribunal directs that this appeal is allowed in part and that there is to be no direction as to costs

Judith Mitting
CHAIRMAN
Release Date: 14 March 2008