19270
LONDON TRIBUNAL CENTRE				Reference No: LON/05/0300

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								Appellant/Applicant

								Respondents

	LASER ACCIDENT REPAIR CENTRE LIMNITED	Appellant

	- and -

	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

	Tribunal:  JOHN F AVERY JONES CBE (Chairman)
	              SHARWAR SADIQUE

	Sitting in public in London on 6 July  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 Mrs P Crinnion for the Respondent, the Appellant not being represented

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision

AND THE parties present at the hearing by their said representative 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 letter of 22 September 2004 does not disclose a reasonable excuse for the default for the period 07/04

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

John F Avery Jones
	Chairman
	Release Date: 13 July 2005

© CROWN COPYRIGHT 2005