19277
LONDON TRIBUNAL CENTRE				Reference No: LON/2005/552

								Copy sent to:

								Appellant/Applicant

								Respondents

	MASTER CLEANERS LTD	Appellant

	- and -

	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

	Tribunal: STEPHEN OLIVER QC (Chairman)
				      R S JOHNSON				      

	Sitting in public in London on 28 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 S Kontopirgou, director for the Appellant and Pauline Crinnion 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 notwithstanding the extreme pressures of work and personal problems of the director in mid 2001, the Appellant has not demonstrated a reasonable excuse for its delay in making the return for the 7/01 period

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

STEPHEN OLIVER QC
	Chairman
	Release Date: 6 October 2005

© CROWN COPYRIGHT 2005