20880    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/08/0980 

	RAYNER DAVIES ARCHITECTS LIMITED	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal :   	Michael Tildesley OBE (Chairman) 
		
Sitting in public in Birmingham on the 17 November 2008

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated the 11 July 2008 in the sum of £2,665.75 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 Richard Chapman counsel instructed by the Solicitor for HM Revenue and Customs for the Respondents, and no-one appearing for the Appellant.

And this Tribunal having heard this Appeal under rule 26(2) of the said Rules and having announced its decision.

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 not have a reasonable excuse for the default for the period ending 31 May 2008 which resulted in the Respondents making the assessment dated the 11 July 2008 under the Appeal.

.And this tribunal directs that this appeal is dismissed and that no order for costs is made. 

MICHAEL TILDESLEY 
CHAIRMAN
Release Date: 24 November 2008

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