19822    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/504 

	T & P HOTELS LIMITED	Appellant
	and
	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal :   	Michael Tildesley OBE (Chairman) 
		Elizabeth Pollard (Member)  

Sitting in public in North Shields on the 4 October 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 June 2006 in the sum of £2,344.20 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 Terry Franks, Managing Director for the Appellant and Bernard Hayley 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 period ending 31 January 2006  which means that no default surcharge is due for the period ending 30 April 2006

And this tribunal directs that this appeal is allowed 

And that there is to be no direction as to cost

MICHAEL TILDESLEY 
CHAIRMAN
Release Date: 17 October 2006

© CROWN COPYRIGHT 2006