19470
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0709 

	KINGSTON ASSOCIATES LIMITED	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: Elsie Gilliland 
     			    Elizabeth M Pollard

Sitting in public in York on the 26 January 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to two surcharge assessments in respect of periods from 1 August 2004 to 30 April 2005 dated the 11 March 2005 and 17 June 2005 in the sums of £8510.00 and £24,484.00  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 Carl Edwards for the Appellant and Mr Bernard Haley 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 in respect of the period 1 August 2004 to 31 October 2004 (Period 1) but does not have a reasonable excuse in respect of the periods 1 November 2004 to 31 January 2005 (Period 2) and 1 February 2005 to 30 April 205 (Period 3) which resulted in the Respondents making the assessment under appeal

And this tribunal directs that this appeal is allowed in respect of Period 1 and dismissed in respect of Periods 2 and 3 and that there is to be no direction as to costs

ELSIE GILLILAND
CHAIRMAN
Release Date: 23 February 2006