Appointment Personnel Ltd v Customs & Excise [2003] UKVAT V01824 (29 July 2003)

LONDON TRIBUNAL CENTRE
Reference No: LON/02/867

	APPOINT PERSONNEL LTD	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: MR P H LAWSON (Chairman)
				          MR R D CORKE

	Sitting in public in Bristol on 29 April 2003 

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge  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 Nigel Ashman, Director and Mr S Singh for the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE parties present at the hearing by their said representative(s) stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 no reasonable excuse has been established

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

P H LAWSON
	Chairman
	Release Date:

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