19770
    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/357 

	SUPERSAVE (LINCOLN) LTD	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman:    Mr C Bishopp

Sitting in public in Birmingham on the 12 September 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments of various dates 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 N Ferrington for the Appellant and Mr B Haley of the Solicitor’s office of HM Revenue and Customs for the Respondents 

And the parties having come to an agreement 

It is recorded that the Appellant does have a reasonable excuse for the defaults which resulted in the Respondents imposing surcharges for periods 07/04, 10/04 and 01/05 but does not have an excuse in respect of the remaining periods for which surcharges have been imposed

And this tribunal directs that this appeal is allowed to the said extent  

And that there is to be no direction as to costs

 COLIN  BISHOPP 
CHAIRMAN
Release Date: 14 September 2006

© CROWN COPYRIGHT 2006