19993
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/0735

	SANDERSON JAMES LTD	Appellant

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

Tribunal Chairman: David Demack

Sitting in public in Manchester on the 24 January 2007

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 11 August 2006 in the sum of £893.44 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 D Sanderson for the Appellant and Mr R Mansell of the Solicitor’s office of 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 not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal but does have a reasonable excuse for a default in relation to period 09/05 which results in the percentage rate of the penalty under appeal being reduced from 5 per cent to 2 per cent, i.e. from £893.44 to £358.

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

DAVID DEMACK
CHAIRMAN
Release Date: 25 January 2007

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