Nycom Ltd v Customs & Excise [2003] UKVAT V18457 (12 December 2003)

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/03/515

	NYCOM LIMITED	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS & EXCISE	Respondents

	Tribunal Chairman: Mrs E Gilliland

Sitting in public at York on the 20 November 2003  

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment for the period 01/11/02 to 31/01/03 in the sum of £1345.12 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 Nigel Jones, accountant, for the Appellant and Mr Richard Shaw of the Solicitor's office of HM Customs and Excise for the Respondents

And the parties by their said representatives stating pursuant to 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 in respect of the surcharge assessment for the period under appeal (01/11/02 to 31/01/2003)

And that there is to be no direction as to costs

MRS E GILLILAND
CHAIRMAN
Released:

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