19288    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0142 

	NEIL MARTIN INTERNATIONAL LIMITED	Appellant

	and
	
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Elsie Gilliland

Sitting in public in Birmingham on the 20 September 2005

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to 8 surcharge assessments for the periods from 1 October 2003 to 31 August 2004 (scheduled as 10 - 17) in the sum of £40,277.76 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 Paul Coxon, Financial Adviser, for the Appellant and Richard Mansell of 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 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 assessments under appeal in respect of the periods from 1 April 2004 to 30 June 2004 (scheduled as 13 – 15) but does not have a reasonable excuse in respect of the other periods under appeal (scheduled as 10, 11, 12, 16 and 17)

And this tribunal directs that this appeal is allowed in part (for the periods 1 April 2004 to 30 June 2004) but dismissed in respect of all other periods under review and that there is to be no direction as to costs

ELSIE GILLILAND
CHAIRMAN
Release Date: 6 October 2005

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