19167
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								Appellant/Applicant

								Respondents

	DIRECT T T SUPPLIES LTD	Appellant

	- and -

	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

	Tribunal: ANGUS NICOL (Chairman)				   
	Sitting in public in Cardiff on 11 May 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 Mr John Frost, managing director, for the Appellant and Mr Jonathan Holl 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 on the evidence before it the Appellant had satisfied the Tribunal that there was a reasonable excuse for the default

AND THIS TRIBUNAL DIRECTS THAT this appeal be ALLOWED

AND that there is to be no direction as to costs

                                                            ANGUS NICOL
	Chairman
	Release Date: 26 May 2005

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