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This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 11 November 2005 and 17 February 2006 in the sums of �2,266.64 and �2,916.78 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 c Owen for the Appellant and Mrs K Tilling of the Solicitor's office of H M Revenue and Customs for the Respondents
And the Appellant and the Respondents by their said representative 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 not have a reasonable excuse of the default which resulted in the Respondents making the assessment under appeal
And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs.
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