20523    

MANCHESTER TRIBUNAL CENTRE	Reference No:  MAN/07/0842

	THE DURHAM COMPANY LIMITED	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal: Richard Barlow (Chairman)

Sitting in North Shields on the 26 November 2007

	DIRECTION

UPON HEARING Mr Bernard Haley of the office of the general counsel and solicitor to the Respondents and upon there being no appearance by the Appellant AND the Tribunal having decided to proceed in the absence of the Appellant under rule 26(2) of the VAT Tribunal Rules 1986

AND the tribunal having announced its decision 

AND Mr Haley not having asked for the decision to be recorded in a written document complying with rule 30(1) NOW THEREFORE the Tribunal DIRECTS:—

This appeal against a default surcharge in the sum of £899.33 issued on 27 April 2007 in respect of period ending 28 February 2007 is hereby dismissed, the Tribunal having found that the Appellant was in default and does not have a reasonable excuse for that default

RICHARD BARLOW
CHAIRMAN
Release Date: 8 January 2008