20675
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/08/237

	MATRIX LASERS SOUTH YORKSHIRE LTD	Appellant

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

Tribunal Chairman: David Demack

Sitting in public in Manchester on the 9 May 2008

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 18 January 2008 in the sum of £865.55 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 Rourke 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 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

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

David Demack
CHAIRMAN
Release Date: 13 May 2008

© CROWN COPYRIGHT 2008