LONDON TRIBUNAL CENTRE				Reference No: LON/2003/908

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								Appellant/Applicant

								Respondents

	INVOLVEMENT & PARTICIPATION ASSOCIATION	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: M TILDESLEY (Chairman)
				             A MCLOUGHLIN

	Sitting in public in London on 21 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 Bambala for 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 was no reasonable excuse on the part of the Appellant for failing to submit the return and payment for the periods 02/01 and 08/01

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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