Rule 26(2)
                                                                                                                                                    19631
    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/0251 

	TIGERS INDEPENDENT SUPPORTERS CLUB LIMITED	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman:  Michael Tildesley OBE
		Warren Snowdon

Sitting in public in York on the 12 June 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 26 January 2006 in the sum of £394.60 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 Bernard Haley of the Solicitor’s office of HM Revenue and Customs for the Respondents and no one appearing for the Appellant and this tribunal having heard this appeal under rule 26(2) of the said Rules. 

And after having considered the Appellant’s correspondence and announced its decision.

And the Respondents by their said representative 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 not 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 dismissed and that there is to be no direction as to costs

And this tribunal directs that Appeal MAN/06/0065 is a duplication of this appeal and is therefore withdrawn from the list

MICHAEL TILDESLEY OBE
CHAIRMAN
Release Date: 28 June 2006

© CROWN COPYRIGHT 2006
££Tigers Independent Supports Club Ltd v  Revenue & Customs [2006] UKVAT V19631 (28 June 2006)