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MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/08/0862 

	DATATRON DOCUMENT IMAGE ARCHIVING LTD	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal :   	Richard Barlow (Chairman) 
		
Sitting in public in North Shields on the 8 January 2009

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 May 2008 in the sum of £6,117.52 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. Bernard Haley of the Solicitor’s office of HM Revenue and Mr. David Popay, director, for the Appellant

And the parties 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 for 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 

RICHARD BARLOW 
CHAIRMAN
Release Date: 16 January 2009

© CROWN COPYRIGHT 2009