19153

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/04/0401

	ADMAGNETICS LTD	Appellant

	- and -

	HM REVENUE AND CUSTOMS	Respondents

	Tribunal Chairman: Richard Barlow

Sitting in public at Manchester on the 21 June 2005 

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessments dated the 5th March 2003, 5th March 2003, 2nd January 2004 and 7th April 2004  in the sums of £815.32, £1871.55, £1498.47 and £1578.34 and being  reasonable excuse appeals as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

And upon hearing Richard Mansell of the Solicitor's office of HM Revenue and Customs for the Respondents and no one appearing for the Appellant.

And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision

And the Respondents by their said representative 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  reasonable excuses for the defaults which resulted in the Respondents making the assessments under appeal

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

RICHARD BARLOW
Chairman
Released: 30 June 2005

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