19027
LONDON TRIBUNAL CENTRE				Reference No: LON/2004/1450

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								Appellant/Applicant 

								Respondents

	PATRICIA & MARK BOADEN T/A 1ST CALL SERVICES	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: THEODORE WALLACE (Chairman)
                                                     
	Sitting in public in London on 23 March 2005

	DIRECTION
	Unde Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge for period 12/03 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 Mrs Patricia Boaden, partner, for the Appellants and Jonathan Holl, senior officer, 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 Appellant has not established a reasonable excuse for the late return and payment for period 12/03 and has not satisfied the Tribunal that the return and payment for period 12/02 were despatched in proper time

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

THEODORE WALLACE
Chairman
Release Date: 23 March 2005