AMENDED DECISION                                          19240
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0321 

EXCELPRESS LIMITED	Appellant

and

HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: David Demack

Sitting in public in Manchester on the 11 August 2005

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 11 February 2005 in the sum of £1,542.58 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 Mr R Trevis for the Appellant and Mr C Owen of the Acting Solicitor 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 both defaults listed in the Schedule hereto

And this tribunal directs that this appeal is allowed

And that there is to be no direction as to costs

THE SCHEDULE

Default No.	Period	Surcharge Liability Notice issued	Surcharge Assessment issued	Rate %	Amount	
1.	09/04	12.11.04	-	-	-	
2.	12/04	-	11.02.05	2	1542.58	

DAVID DEMACK 
CHAIRMAN
Release Date: 15 August 2005

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