19788    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/360

	WAKEWORTH LTD T/A THE GOLDEN BALL	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: LADY MITTING

Sitting in public in  Manchester on the 22 September 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to four surcharge assessments for periods 03/05;  06/05;  09/05 and 12/05 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 P Joyce for the Appellant and Mrs K Tilling 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 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 defaults in 03/05 and 09/05 but not in 06/05 or 12/05

And this tribunal directs that this appeal is allowed in part 

And that there is to be no direction as to costs

LADY MITTING 
CHAIRMAN
Release Date: 27 September 2006

© CROWN COPYRIGHT 2006