20218
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/07/0293

	A1 SHEET METAL FABRICATIONS	Appellant

	and
	
THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal Chairman: David Porter

Sitting in public in Manchester on the 11 June 2007

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessments dated 17 July 2006 and 15 September 2006 in the sums of £2,421.77 and £2244.61 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 Lee Brown for the Appellant and Richard Mansell 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 the 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 not have a reasonable excuse 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

DAVID PORTER
CHAIRMAN
Release Date: 19 June 2007

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