18803
BELFAST TRIBUNAL CENTRE				Reference No: LON/2003/1102

								Copy sent to:

								Appellant/Applicant

								Respondents

	R J STOTHERS & SONS LIMITED	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: MRS M A DINSMORE (Chairman)
				         MR A HENNESSEY   

	Sitting in public in Belfast on 13 August 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 The Appellant in person and Mr B Haley, Senior Officer of Customs & Excise on behalf of 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 regarding the period 1/5/02 - 31/7/02, due date of 31/8/02.  The Tribunal were not satisfied that a reasonable excuse was established for the period 1/5/03 - 31/7/03, due date of 31/8/03.  Accordingly a liability novice is appropriate regarding due period 1/5/03 - 31/7/03

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part

AND that there is to be no direction as to costs

M A DINSMORE
	Chairman
	Release Date: 15 October 2004

© CROWN COPYRIGHT 2004