20726

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/2008/0092

	ELIZA TINSLEY LIMITED	Appellant

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

Tribunal: D S Porter (Chairman)

Sitting in Manchester on the 26 June 2008

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated 18 March 2007, 17 August 2007, 21 August 2007 and 16 November 2007, in the sums of Nil, £641.50, £3,569.87 and £8,975.14 respectively 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. Ramamoorthy for the Appellant and Ms. J Vicary of the Solicitor’s office of HM Revenue and Customs for the Respondents

And the Respondents by their said representative stating pursuant to the rule 30(8) of the said Rules 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 defaults which resulted in the Respondents making the assessments under appeal for the first period but does have a reasonable excuse for the second period

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

David S Porter
CHAIRMAN
Release Date: 27 June 2008

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