20444   
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/07/0916 

	 WE R TRAVEL LTD	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal :   	Michael Tildesley OBE (Chairman) 
		
Sitting in public in York on the 31 October 2007

DIRECTION
under Rule 30(8)

The notice of Appeal was amended by consent to include appeals against the surcharge assessments dated 17 March 2006 and 1 August 2006

This appeal against  decisions  of the Respondents with respect to  surcharge assessments dated the 17 March 2006, 1 August 2006 and 29 June 2007 in the respective sums of £548.89 (August 2006) and £1,002.32 (June 2007). A surcharge liability notice only was issued for the March 2006 assessment.

 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 after hearing Amanda Davis and  Trevor Davis for the Appellant and Bernard Hayley of the Solicitor’s office for HM Revenue and Customs for the Respondents. 

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

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 by agreement of the parties that the Appellant does have a reasonable excuse for the defaults in respect of the surcharge assessments dated 17 March 2006, and 1 August 2006 

This Tribunal finds that the Appellant does not have a reasonable excuse for the default in respect of the surcharge assessment dated 29 June 2007.

And this tribunal directs that this appeal is allowed in part.

And that there is to be no direction as to costs.

The effect of this decision is that a surcharge liability notice replaces the surcharge assessment dated 29 June 2007 in the sum of £1,002.32 and that the Appellant is entitled to a repayment of the default surcharge dated 1 August 2006  in the sum of £548.89 . 

MICHAEL TILDESLEY 
CHAIRMAN
Release Date: 7 November 2007

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