BELFAST TRIBUNAL CENTRE				Reference No: LON/2003/661

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								Appellant/Applicant

								Respondents

	PAT O’DONNELL & CO LTD	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: HIS HONOUR JUDGE MCKEE (Chairman)
			            MISS H GIBSON          

	Sitting in public in Belfast on 19 December 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 P Donnell, the Appellant and Mr Haley 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 a total payment of £6391.00 is due by the Appellants to the Respondents in respect of a Default Surcharge for the period 01/01/03 to the 31/03/03

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part

AND that there is to be no direction as to costs

JUDGE MCKEE
	Chairman
	Release Date:

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