20492
MANCHESTER TRIBUNAL CENTRE					REF. NO. MAN/07/0862
									COPY SENT TO:
									APPELLANT/APPLICANT
									RESPONDENTS

ACE EXPRESS FREIGHT LTD
Appellant
-and-

HER MAJESTY’S REVENUE AND CUSTOMS
Respondents

Tribunal  :  Mr. Ian Huddleston (Chairman)
Sitting in public in Belfast on 13th November 2007

DIRECTION

THE APPEAL in this case coming on for hearing this day in respect of two separate default surcharge penalty notices on the grounds of reasonable excuse

AND UPON HEARING Bernard Haley of the Solicitor’s Office of HMRC for the Respondents

AND no-one appearing for the Appellant, this Tribunal determined to proceed under Rule 26(2) of the Value Added Tax Tribunals Rules 1986 (as amended)

AND it appearing to the Tribunal that the Respondents had accepted the Appellant’s grounds of appeal in respect of one of the penalty notices in dispute (namely that for the period 04/06) that the Appeal in that regard would be allowed

AND upon further hearing Bernard Haley in relation to the second penalty notice issued (in respect of the period 07/06) and the circumstances surrounding it, and upon reviewing the papers before it, the Tribunal did not find that the grounds of reasonable excuse were established, and that there the Appeal as regards that penalty notice would be dismissed

No order as to costs

The Appellant, not appearing in person, or being represented, shall have right to apply to have this decision set aside, and to exercise that right must apply to do so in writing to the Tribunal Office within fourteen days of the Release Date which appears below.

Ian Huddleston
Chairman
Release date : 5 December 2007