20717

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/08/0134

	SKILLS IN DISTRIBUTION (SID) LTD	Appellant

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

Tribunal Chairman: D S Porter

Sitting in public in Manchester on the 30 May 2008

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 28 September 2007 in the sum of £1,290.09 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. Alan Bunting for the Appellant and Mrs. Kim Tilling of the Solicitor’s office of HM Revenue and Customs for the Respondents.

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 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

D S PORTER
CHAIRMAN
Release Date: 24 June 2008

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