19271
LONDON TRIBUNAL CENTRE				Reference No: LON/05/469

								Copy sent to:

								Appellant/Applicant

								Respondents

	SHAHARA LIMITED T/A UZZAL	Appellant

	- and -

	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

	Tribunal:  JOHN F AVERY JONES CBE (Chairman)
  SHEILA WONG CHONG FRICS

	Sitting in public in London on 21 September 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 A Hamid for the Appellant and Mr J Holl for the Respondent

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 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 as a cash business the Appellant does not have a reasonable excuse for the late payment of tax in the periods 11/04 and 2/05

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

THE Tribunal expresses the hope that the Respondent will give the Appellant time to pay the surcharge

AND that there is to be no direction as to costs

John F Avery Jones
	Chairman
	Release Date: 27 September 2005

© CROWN COPYRIGHT 2005