19792
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/353

	BOLTON SIGN CONTRACTORS LTD 	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: LADY MITTING

Sitting in public in  Manchester on the 22 September 2006

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 17 February 2006 in the sum of £4192.25 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 Mrs K Tilling of the Solicitor’s office for 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 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 not  have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal 

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

LADY MITTING 
CHAIRMAN
Release Date: 27 September 2006

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