19462
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0794

	DIGITECH COMMUNICATIONS UK LIMITED   	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: DAVID DEMACK

Sitting in public in York on the 16 February 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to the surcharge assessments listed in the schedule hereto 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 Wilson–Ross for the Appellant and Mr B Haley 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 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 defaults numbered 1, 2 and 3 on the said schedule

And this tribunal directs that this appeal is allowed to the extent indicated in the said schedule 
	
And there is to be no direction as to costs 

THE SCHEDULE 

No. 	Period	Date Return received	Tax on return 	SLN issued 	Surcharge asst. issued 	% rate 	Surcharge	Reduced % rate 	Reduced Surcharge
	
1	01.00	8.6.00	16087.19	15.6.00	—	—	—	—	—	
2	04.00	29.8.00	29420.05	—	12.11.01	2	588.60	Nil	Nil	
3	07.00	5.10.00	91.09	—	—	5	Nil	Nil 	Nil	
4	10.00	20.11.00	15109.17	—	16.10.01*	10	1510.81	Nil	Nil	
5	01.01	13.03.01	36921.35	—	16.3.01	15	5538.20	2	738.42	

* becomes Surcharge Liability Notice

DAVID DEMACK 
CHAIRMAN
Release Date: 20 February 2006
	
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