18846
LONDON TRIBUNAL CENTRE				Reference No: LON/2004/1114

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								Appellant/Applicant

								Respondents

	LIDSTER & WHITING LTD	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: STEPHEN OLIVER QC (Chairman)
S.K DAS (Member)

	Sitting in public in London on 3 November 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  T Lowe, Director, for the Appellant and A Dougal for the Respondents

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 and cheque which were posted on the last day of April 2004 could not have been received by the ‘due date’

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

	Chairman
	Release Date: 29 November 2004

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