20710    

MANCHESTER TRIBUNAL CENTRE	Reference No:  MAN/07/1418

	WESTERN CONNECT LTD	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal: A. F. W. Devlin (Chairman)

Sitting in Belfast on the 29 April 2008

DIRECTIONS

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 10 October 2007 in the sum of £1,361.72 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 Ms. Slavin for the Appellant and Mr. Haley, of the Solicitor’s office of HM Revenue and Customs.

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 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

ALISTAIR F. W. DEVLIN
CHAIRMAN
Release Date: 6 June 2008

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