20649    

MANCHESTER TRIBUNAL CENTRE	Reference No:  MAN/08/0059

	TAKE A GANDER	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal: Richard Barlow (Chairman)

Sitting in Leeds on the 26 March 2008

DIRECTION

Upon hearing Mrs. Marie Whalley and Mr. Michael Kingsley (partners in the Appellant business) and Mr. Bernard Haley of the Respondents’ Solicitor’s Office, and upon the tribunal having announced its decision and with the agreement of the parties, under rule 20(8) of the Tribunal Rules the tribunal directs that:

1.	The appeal against a surcharge in the sum of £946.50 notified on 14 December 2007 is allowed by consent
2.	The appeal against a surcharge of £762.94 notified on 14 September 2007 in respect of the period ended 31 July 2007 is dismissed, the tribunal having found that the Appellant does not have a reasonable excuse for the default in question

RICHARD BARLOW
CHAIRMAN
Release Date: 15 April 2008

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