KM Charterd Accountants v Customs & Excise [2003] UKVAT V18369 (09 October 2003

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/03/455

	K M CHARTEREDACCOUNTANTS	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS & EXCISE	Respondents

	Tribunal Chairman: Mr J D Demack

Sitting in public at Manchester on the 29 September 2003 

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 May 2003 in the sum of £902.55 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 Heaton for the Appellant and Mr Haley of the Solicitor's office of HM Customs and Excise 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 not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal but does have a reasonable excuse for an earlier default which resulted in it being served with a surcharge liability notice. And since the default resulting in the service of the assessment under appeal therefore occurred when the Appellant was not within the surcharge regime it was not liable to be assessed to surcharge

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

DAVID DEMACK
CHAIRMAN
Released:
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