20727

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/2008/0385

	A LITTLE BIT OF ACTION	Appellant
T/A COUTURE SOFA CO.

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

Tribunal: D S Porter (Chairman)

Sitting in Manchester on the 26 June 2008

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated 11 August 2006, 17 November 2006, 16 February 2007, 4 July 2007, 18 May 2007 and 8 June 2007 in the sums of Nil, Nil, £540.30, £1,138.39, £860.70 and £844.27 respectively (the first period) and with regard to the surcharge assessments dated 17 August 2007 in the sum of £995.85 and 5 September 2007 in the sum of £1,152.58 (the second period) 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 Mr. S Redman for the Appellant and Ms. J Vicary of counsel for the Respondents

And the Respondents by their said representative stating pursuant to the rule 30(8) of the said Rules 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 assessments under appeal for the first period but does have a reasonable excuse for the defaults in the second period

And this tribunal directs that this appeal is allowed in part and that there is to be no direction as to costs

David S Porter
CHAIRMAN
Release Date: 27 June 2008

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