MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/03/736

	KINGFISHER ENVIRONMENTAL LIMITED	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS & EXCISE	Respondents

	Tribunal Chairman: R L Barlow

Sitting in public at Manchester on 19 February 2004

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated the 30 November 2001, 28 February 2002, 31 May 2002, 31 August 2002 and 30 November 2002 in the sums of £281.15, £523.43, £292.56, £333.89 and £109.68 respectively and being  reasonable excuse appeals 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 P Ramshaw of the Solicitor's office of HM Customs and Excise for the Respondents and no one appearing for the Appellant

And upon Mrs Ramshaw stating that the decisions under appeal have been withdrawn

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

R L BARLOW
CHAIRMAN
Released:

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