20554
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/1391
DALEREAM LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Richard Barlow
Sitting in public in York on the 17 January 2008
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated 23 October 2007 in the sum of £4,000 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. Graham Botham for the Appellant and Mr. Bernard Haley of the Solicitor's office of HM Revenue and Customs for the Respondents
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 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
And this tribunal directs that this appeal is allowed by consent and that there is to be no direction as to costs
Richard Barlow
CHAIRMAN
Release Date: 28 January 2008
© CROWN COPYRIGHT 2007