20917

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/08/963

	ECA SUPPLIES (COVENTRY) LTD	Appellant

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

Tribunal Chairman: D S Porter

Sitting in public in Birmingham on the 5 November 2008

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated 27 April 2007 in the sum of nil and 12 October 2007 in the sum of nil 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 Mrs. Moira Seal for the Appellant and Mr. Bernard Haley of the Solicitor's office of HM Revenue and Customs for the Respondents 

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 for 12 October 2007 but not for the default of 27 April 2007

And this tribunal directs that this appeal is allowed in part and that there is to be no direction as to costs

David Porter
CHAIRMAN
Release Date: 16 January 2009

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