19143
LONDON TRIBUNAL CENTRE				Reference No: LON/2005/180

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								Appellant/Applicant

								Respondents

	R GRIFFITHS WOODWEAR LTD	Appellant

	- and -

	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

	Tribunal: STEPHEN OLIVER QC (Chairman)
				      SHAHWAR SADEQUE
                                                      KEMAL HOSSEIN FCA					      
	Sitting in public in London on 1 June 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 R C Griffiths, director, for the Appellant and Philip Webb for the Respondents 

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’s reliance on the capacity of the local VAT office to accept payment by hand delivery, which had been suspended when the return and payment were hand-delivered, amounted to a reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND the Respondents shall pay to the Appellant the sum of £25 in respect of his costs

STEPHEN OLIVER QC
	Chairman
	Release Date: 29 June 2005

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