192161    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0320 

	ANCHOR INNS LIMITED	Appellant

	and
	
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Lady Mitting

Sitting in public in Manchester on the 12 September 2005

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments for the periods 09/04 and 12/04 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 R Tarbotton for the Appellant and Mr B Haley of the Acting Solicitor for HM Revenue and Customs for the Respondents

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

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 in 09/04 but not in 12/04

And this tribunal directs that this appeal is allowed in part and no direction as to costs

LADY MITTING
CHAIRMAN
Release Date: 22 September 2005

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