LONDON TRIBUNAL CENTRE				Reference No: LON/2003/989

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								Appellant/Applicant

								Respondents

	STANSFIELD AUTO ELECTRICAL SERVICES LIMITED	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: MISS J C GORT (Chairman)
				            MR A J RING FTII ATT

	Sitting in public in London on 3 March 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 S D Stansfield, Managing Director, for the Appellant and Mr J Holl, Senior Officer, 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 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 there is no reasonable excuse for the failure to pay VAT in due time for the period 08/03

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED 

AND that there is to be no direction as to costs

J C GORT
	Chairman
	Release Date:

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