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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