LONDON TRIBUNAL CENTRE			            Reference No: LON/2004/0050

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								Appellant/Applicant

								Respondents

	LIONEL JACOBS LIMITED
	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 decisions of the Respondents with respect to Default Surcharges being a reasonable excuse appeal as defined in Rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day.

AND UPON HEARING Mr L L Jacobs, Director, for the Appellant and Mr Philip Webb, Advocate for the Respondents.
 
AND THE parties present at the hearing by their said representatives 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 serious illness of Mr L L Jacobs and his inability to deal with his business affairs adequately during the VAT period ending 30 September 2002 provide him with a reasonable excuse for that period and after that date he should have made arrangements for either a member of his staff or his professional accountants to take over his VAT responsibility and he did not have a reasonable excuse for the other three period defaults.

AND THIS TRIBUNAL DIRECTS THAT this appeal is allowed in part [in respect of period 09/02 only]

And that there is to be no direction as to costs.

Rodney P Huggins
Chairman

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