20748

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/08/606

	ASHFIELD SCAFFOLDING LIMITED	Appellant

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

Tribunal: Colin Bishopp (Chairman)
	    Marjorie Kostick (Member)

Sitting in Birmingham on the 14 July 2008

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 15 February 2008 in the sum of £7,042.91 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. R Saxton for the Appellant and Mr. B Haley of the Solicitor’s office of HM Revenue and Customs for the Respondents

By consent, this tribunal finds that the Appellant does 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 allowed

And that there be no direction as to costs

Colin Bishopp
CHAIRMAN
Release Date: 29 July 2008

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