19935
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/628

	MALCOLM ROBERTSON AND SONS LTD 	Appellant

	and
	
THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman:  David S Porter

Sitting in public in Manchester on 1 December 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 27 May 2005, 10 March 2006, 16 June 2006 and 11 August 2006 in the sums of £1,053.55, £1,617.36,  £2,521.26 and £4,023.48 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 m Robertson for the Appellant and Mrs K Tilling of the Solicitor’s office of 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 which resulted in the Respondents making the assessment under appeal.  A reasonable excuse was given for the period 27 May 2005 with the result that the percentage rate of default surcharges for the later periods reduce

And this tribunal directs that this appeal is allowed in part and that there is to be no direction as to costs

DAVID S PORTER
CHAIRMAN
Release Date: 12 December 2006

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