19928    
MANCHESTER TRIBUNAL CENTRE	Reference No:  MAN/ 06/551

		Appellant
THE JEWISH TELEGRAPH LIMITED 
	
and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: David S Porter

Sitting in Manchester on the 1 December 2006

	DIRECTION
					       Under Rule 20 (8) 

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 25 July 2006 in the sum of £3,861.87 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 K Tilling of the Solicitor’s office of H M 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 have a reasonable excuse of the default 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 S PORTER
					CHAIRMAN 
					Release Date: 7 December 2006

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