18827
LONDON TRIBUNAL CENTRE				Reference No: LON/04/1054

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								Appellant/Applicant

								Respondents

	ROBIN THOMAS GARDE	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: MALCOLM J F PALMER (Chairman)
				      RUTH WATTS DAVIES     

	Sitting in public in London on 13 October 2004

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to Default Surcharges totalling £1,140.76 in respect of the periods ended 31 October 2003, 31 January 2004 and 30 April 2004 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 A Dougal, advocate, for Customs and Excise 

AND THIS TRIBUNAL being satisfied that Mr Garde received due notice of the hearing and accordingly having heard this appeal under Rule 26(2) in his absence and having announced its decision
 
AND THE parties present at the hearing, namely The Commissioners of Customs and Excise, by their said representative 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THIS TRIBUNAL taking into account the written representations made by the Appellant that Customs and Excise have withdrawn at least one surcharge in view of the illness of Mrs Garde and that Mr Garde has given no further evidence at the hearing FINDS THAT it is not satisfied that Mr Garde had a reasonable excuse for the defaults giving rise to the relevant Default Surcharges

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

MALCOLM J F PALMER
	Chairman
	Release Date: 29 October 2004

© CROWN COPYRIGHT 2004
££Garde v Customs and Excise [2004] UKVAT V18827 (29 October 2004)