LONDON TRIBUNAL CENTRE				Reference No: LON/03/400

								Copy sent to:

								Appellant/Applicant

								Respondents

	AERIAL CAMERA SYSTEMS LTD	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: STEPHEN OLIVER QC (Chairman)
				      R S JOHNSON    

	Sitting in public in London on 30 October 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 Clive Teuten, financial controller, for the Appellant and C Wright for the Respondents

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 the Appellant did not have a reasonable excuse for being late in paying the VAT due for the 10/02 period.  The late payment by Sporting Frontiers was not sufficiently unforeseeable.  We are not satisfied that the Appellant did all it should to obtain payment earlier and we note that the directors decided that all available funds were needed for other demands and no attempt was made to seek assistance from the Customs

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

STEPHEN OLIVER QC
	Chairman
	Release Date:

© CROWN COPYRIGHT 2003