19115    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0089 

	WELTONHURST LIMITED	Appellant

	and
	
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Richard Barlow

Sitting in public in Manchester on the 24 May 2005

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 12 November 2004 in the sum of £2147.23 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 Edward Gierat for the Appellant and Richard Mansell of the Acting Solicitor for HM Revenue and Customs for the Respondents and upon Mr Mansell having conceded that HM Revenue and Customs now concede there was a reasonable excuse for the said default

And this tribunal having heard this appeal and having announced its decision accordingly

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 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: 6 June 2005

© CROWN COPYRIGHT 2005