18704

LONDON TRIBUNAL CENTRE				Reference No: LON/2003/980

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								Appellant/Applicant

								Respondents

	DOUGLAS REDFERN & CO	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: ANGUS NICOL (Chairman)
				            ANGELA WEST FCA

	Sitting in public in Bristol on 9 July 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 J R MacKenzie, partner, for the Appellant and Mr Jonathan Holl of the Office of the Solicitor for the Customs and Excise 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 the Appellant has established that there was a reasonable excuse for the default relating to the period which ended on 31 October 2002, but not for the defaults in the periods to 31 January and 30 April 2003

AND THIS TRIBUNAL DIRECTS THAT this appeal be ALLOWED to the extent indicated above

AND that there be no direction as to costs

ANGUS NICOL
	Chairman
	Release Date:23/07/2004

© CRON COPYRIGHT 2004
££Douglas Redfern &amp; Co v Customs and Excise [2004] UKVAT V18704 (23 July 2004)