LONDON TRIBUNAL CENTRE				Reference No: LON/2003/397

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								Appellant/Applicant

								Respondents

	PAUL SIMON DOWNES	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: MR M J F PALMER (Chairman)
				         MRS L M SALISBURY

	Sitting in public in London on 28 January 2004

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge of £1,896.66 in respect of the quarter ended 31 October 2002 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 Downes, the Appellant, in person and Mr Jonathan Holl 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 it is not satisfied that the Appellant had a reasonable excuse for this default

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

M J F PALMER
	Chairman
	Release Date:

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