19609    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/077
MAN/06/0323

	WRIGHT JOINERY LIMITED	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: David Demack

Sitting in public in York on the 26 May 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to two surcharge assessments dated the 16 December 2005 and 17 February 2006 in the sums of £1,480.90 and 1,241.43 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 M Eccleston for the Appellant and Mr A Nobel of counsel instructed by the deputy solicitor for HM Revenue & 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 the defaults which resulted in the Respondents making the assessment under appeal

And this tribunal directs that this appeal is allowed

And that there is to be no direction as to costs

DAVID DEMACK
CHAIRMAN
Release Date:1 June 2006

© CROWN COPYRIGHT 2006
££Wright Joinery Ltd v  Revenue & Customs [2006] UKVAT V19609 (01 June 2006)