20923    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/08/0195 

	JOHN DAVID PITCHERS	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal :   	Michael Tildesley OBE (Chairman) 
	
Sitting in public in Leeds on the 9 January 2009

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to six surcharge assessments dated the 19 October and 23 October 2007  in the sums of £506.91, £777.07, £673.66, £468.80, £779.60 and £510.81 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 the Appellant and Richard Mansell 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 does have a reasonable excuse for the defaults which resulted in the Respondents making the assessments under the Appeal.

And this tribunal directs that this appeal is allowed in respect of the six surcharge assessments.

And that there is to be no direction as to costs

MICHAEL TILDESLEY 
CHAIRMAN
Release Date: 16 January 2009

© CROWN COPYRIGHT 2009