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This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 12 November 2005 in the sum of �640.68 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 Hoyle for the Appellant and Mr Richard Mansell of the Solicitor's office of HM Revenue and Customs for the Respondents
And the Respondents by their said representative 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
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
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