20453
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/07/0755

	STRACHAN HOLDINGS LTD	Appellant

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

Tribunal Chairman: Lady Mitting

Sitting in public in Manchester on the 22 October 2007

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to two surcharge assessments for periods 12/06 and 03/07 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 A Strachan for the Appellant and Mr Bernard Haley 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 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 appeal

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

LADY MITTING
CHAIRMAN
Release Date: 7 November 2007

© CROWN COPYRIGHT 2007