20553
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/1138
MELDAN FABRICATIONS LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Colin Bishopp
Sitting in public in Birmingham on 23 January 2008
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated 24 August 2006 in the sum of £7,089 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 G Collins, Accountant, 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 is to be no direction as to costs
COLIN BISHOPP
CHAIRMAN
Release Date: 28 January 2008
© CROWN COPYRIGHT 2008