18984
LONDON TRIBUNAL CENTRE				Reference No: LON/03/746

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								Appellant/Applicant

								Respondents

                                             COLIN  S FISH                          Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: HOWARD M NOWLAN (Chairman)
			 
	Sitting in public in London on 12 January 2005

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge of 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 Colin Fish in person and Mr Dougal on behalf of 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 regular late payment of invoices, as a habitual risk of his business, did not constitute a reasonable excuse to Mr Fish’s late payment of VAT, particular because his output liability was calculated on a cash basis 

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

HOWARD M NOWLAN
Chairman
	Release Date: 17 February 2005

© CROWN COPYRIGHT 2005