20798    
LONDON TRIBUNAL CENTRE	Reference No: LON/08/1115 

	GARTENART LTD	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal :   	Michael Tildesley OBE (Chairman) 
		 Caroline de Albuquerque (Member)

Sitting in public in London on the 27 August 2008

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 November 2007 in the sum of £3,206.79 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 Rob Churchward accountant for the Appellant company and Simon Chambers of the Solicitor’s office for 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 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 despatched the return at such time and in such a manner that it was reasonable to expect that it would be received by the Commissioners within the appropriate time limit.

And this tribunal directs that this appeal is allowed. 

And that there is to be no direction as to costs

MICHAEL TILDESLEY 
CHAIRMAN
Release Date: 11 September 2008

© CROWN COPYRIGHT 2008