LONDON TRIBUNAL CENTRE				Reference No: LON/03/978

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								Appellant/Applicant

								Respondents

	MG HEATING (IW) LIMITED	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal:  JOHN F AVERY JONES CBE (Chairman)
	RICHARD CORKE FCA

	Sitting in public in Cardiff on 2 April 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 Mrs P Crinnion for the Respondents, the Appellant not being represented

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) 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 the return for the period 05/01 was posted on 3 May 2001.  the only excuse put forward was that an office junior must have dated and posted the return late which is not capable of constituting a reasonable excuse in view of section 71(1)(b) of the VAT Act 1994

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

John F Avery Jones
	Chairman
	Release Date:

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