19071    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0028 

	BUCKLEY FOUNDRY (CHESTER) LIMITED	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Jean Warburton

Sitting in public in Manchester on the 21 April 2005

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to two civil penalty notices dated 21 December 2004 in the sum of £500.00 and £1,000.00 respectively 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 David Eaton, Managing Director, for the Appellant and Richard Mansell of the Solicitor’s office of HM Customs and Excise 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 which resulted in the Respondents making the assessment under appeal

And this tribunal directs that this appeal is allowed in respect of the civil penalty notices

And that there is to be no direction as to costs

JEAN WARBURTON
CHAIRMAN
Release Date: 27 April 2005

© CROWN COPYRIGHT 2005
££Buckley Foundry (Chester) Ltd v Customs and Excise [2005] UKVAT V19071 (27 April 2005)