18861
LONDON TRIBUNAL CENTRE				Reference No: LON/2004/0072

								Copy sent to:

								Appellant/Applicant

								Respondents

                                    Paragon Sports Management Ltd                     Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: MALCOM GAMMIE QC (Chairman)
                                                     MRS S SADEQUE MBCS (Member)

	Sitting in public in London on 19 May 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 G Tufnell, a Director, for the Appellant and A Dougal, advocate, 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 a reasonable excuse was established for the period ending 31 August 2003

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

	Chairman
	Release Date: 10 December 2004  

© CROWN COPYRIGHT 2004