18986
LONDON TRIBUNAL CENTRE				Reference No: LON/2004/1298

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								Appellant/Applicant

								Respondents

	G T R  FRY	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: ANGUS NICOL (Chairman)
				            ANGELA WEST FCA

	Sitting in public in Cardiff on 19 January 2005

	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 Jonathan Holl 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 Appellant failed to establish that there had been a reasonable excuse for the default the subject of this appeal

AND THIS TRIBUNAL DIRECTS THAT this appeal be DISMISSED 

AND that there be no direction as to costs

ANGUS NICOL
	Chairman
	Release Date: 18 February 2005

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