19025
LONDON TRIBUNAL CENTRE				Reference No: LON/2004/0182

								Copy sent to:

								Appellant/Applicant 

								Respondents

	MASTERCLASS ANALYSIS LIMITED	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: THEODORE WALLACE (Chairman)
                                                     M M SILBERT FRICS

	Sitting in public in London on 23 March 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 Nicholas Hoare, director, for the Appellant and Jonathan Holl, advocate, for Customs

AND THE parties present at the hearing by their said representatives 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 default was attributable to the extreme stress on the directors of this small company due to an appeal against refusal of planning consent to a wind farm 500 metres from their home and that in the circumstances this constituted a reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

THEODORE WALLACE
Chairman
Release Date: 14 April 2005