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And upon hearing Mr R Poole for the Appellant and Mr R Mansell of Solicitor's office for HM Revenue and Customs for the Respondents
And the Appellant and the Respondents by their said representatives stating pursuant to the 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
This tribunal finds that the Appellant does have a reasonable excuse for the default in 09/05 but not for 12/05
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Common Room
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