LONDON TRIBUNAL CENTRE				Reference No: LON/2003/853

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								Appellant/Applicant

								Respondents

	ANGELA DIAKOPOULOU T/A MARKETLINK RESEARCH	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: RODNEY P HUGGINS (Chairman)
				        MICHAEL M SILBERT FRICS   

	Sitting in public in London on 24 March 2004

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge for the period ending 09/02 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 Pauline Crinnion, Advocate of the Solicitor’s Office of Customs and Excise for the Respondents

AND THIS TRIBUNAL having heard this appeal in the absence of the Appellant under Rule 26(2) and having announced its decision

AND THE representative of the Respondents present at the hearing 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 statement by the Appellant’s Accountant Colin Brown that he stopped the cheque for the VAT of £10,273.47 because he thought he had issued anther cheque for the same sum has not been substantiated by any further evidence despite requests by Customs & Excise for more information and, in itself, this does not amount to a reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

RODNEY P HUGGINS
	Chairman
	Release Date:

© CROWN COPYRIGHT 2004