20622    

MANCHESTER TRIBUNAL CENTRE	Reference No:  MAN/07/1353

	PAUL GORMAN	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal: Richard Barlow (Chairman)

Sitting in Manchester on the 7 March 2008

DIRECTIONS

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 28 September 2007 in the sum of £484.53 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. Richard Mansell of the Solicitor’s office of HM Revenue and Customs for the Respondents and no one appearing for the Appellant

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 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

And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs

RICHARD BARLOW
CHAIRMAN
Release Date: 17 March 2008

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