18729
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/04/0211

	C P WILLIAMS t/a FALCON SECURITY	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Mr I E Vellins

Sitting in public in Manchester on 12 August 2004

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 27 September 2004 in the sum of £2558.34 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 Miss C Kelly for the Appellant and Mr C Owen 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 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

This tribunal directs that this appeal is allowed

And that there is to be no direction as to costs

I E VELLINS
CHAIRMAN
Release Date: 17 August 2004

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