19287
LONDON TRIBUNAL CENTRE				Reference No: LON/2005/655

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								Appellant/Applicant

								Respondents

	N C INGRAM	Appellant

	- and -

	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

	Tribunal: STEPHEN OLIVER QC (Chairman)
				      RACHEL ADAMS FCA			      

	Sitting in public in London on 5 October 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 the Appellant in person 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 misapprehension as to the due date for payment by electronic means and the pressures of work at the start of April 2005 do not amount to reasonable excuses

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: 10 October 2005

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