LONDON TRIBUNAL CENTRE				Reference No: LON/2003/334

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								Appellant/Applicant

								Respondents

	SEYMOUR HUNTER LTD	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: RODNEY P HUGGINS (Chairman)
				       MRS R S JOHNSON

	Sitting in public in London on 30 July 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 Andrew Hurst, Director, for the Appellant and Mr Jonathan Holl, Advocate, for the Respondents

AND THE parties present at the hearing by their said representatives 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 the Appellant submitted through clerical error its request for an electronic payment of VAT via its bank assuming that seven working days after the due date was in order rather than seven calendar days.  The Return had been submitted in time.  This does not amount to a reasonable excuse for late payment of the VAT  

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

RODNEY P HUGGINS
	Chairman
	Release Date:

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