20754
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/08/0492

	RICHARD EASTWOOD	Appellant

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

Tribunal Chairman: Elsie Gilliland

Sitting in public in Manchester on the 9 July 2008

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to two surcharge assessments dated 12 October 2007 and 4 February 2008, that of 4 February 2008 in the sum of £696.18 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 the Appellant in person and Richard Mansell, advocate 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 representative 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 have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal of 12 October 2007 but does not have a reasonable excuse in respect of 4 February 2008

And this tribunal directs that this appeal is allowed in respect of the assessment of 12 October 2007 and dismissed in respect of the assessment of 4 February 2008

There is to be no direction as to costs

Elsie Gilliland
CHAIRMAN
Release Date: 30 July 2008

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