Robert Rummey Associates v Customs & Excise [2003] UKVAT V18304 (08 September 2003)

LONDON TRIBUNAL CENTRE
Reference No: LON/03/537

	ROBERT RUMMEY ASSOCIATES	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: MR M TILDESLEY (Chairman)
				          
	Sitting in public in London on 27 August 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 Robert Rummey on behalf of the Appellant and Mr Clive Palmart on behalf of 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 there is no reasonable excuse 

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

The Tribunal recommends to the Commissioners that the Appellant be allowed time to pay the surcharge

AND that there is to be no direction as to costs

M TILDESLEY
	Chairman
	Release Date:

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