LONDON TRIBUNAL CENTRE				Reference No: LON/2003/829

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								Appellant/Applicant

								Respondents

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	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: MR M TILDESLEY (Chairman)
				         MR S DAS

	Sitting in public in London on 14 January 2004

	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 Shaw on behalf of the Appellant and Mr Holl 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 there is no reasonable excuse for the late submission of the return and payment due on 30 April 2003

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

M TILDESLEY
	Chairman
	Release Date:

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