20216    

MANCHESTER TRIBUNAL CENTRE	Reference No:  MAN/07/0123 

	MITCHELL TRUCKING CO LTD	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal: Michael Johnson (Chairman)
	   Roland Presho FCMA

Sitting in public in North Shields, Tyne and Wear on 5 June 2007

DIRECTION
under Rule 30(8) 

This appeal against a decision of the Respondents with respect to the imposition of a default surcharge being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) (“the rules”) coming on for hearing today

And upon hearing Gordon Mitchell, managing director of the Appellant for the Appellant and Bernard Haley, of the Solicitor’s office of H M Revenue and Customs 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 rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

This tribunal finds that the Appellant having had a reasonable excuse for having defaulted in paying its tax by the due date in respect of the period 04/06, that excuse extended also to the period 07/06, so that the default in respect of the period 10/06 should be treated as a first default and no default surcharge should have been imposed

And this tribunal accordingly directs that this appeal is allowed.

MICHAEL JOHNSON
CHAIRMAN
Release Date: 19 June 2007

© CROWN COPYRIGHT 2007