19294
LONDON TRIBUNAL CENTRE				Reference No: LON/2005/114

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								Appellant/Applicant

								Respondents

	SWISHER HYGIENE UK LTD	Appellant

	- and -

	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

	Tribunal: MICHAEL TILDESLEY OBE (Chairman)
				    PAUL ADAMS FCA	      

	Sitting in public in Bristol on 15 September 2005

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment dated the 12 November 2004 in the sum of £883.45 and 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 no-one appearing for the Appellant this Tribunal determined to proceed under Rule 26(2) of the Value Added Tax Tribunals Rules 1986

AND UPON HEARING Jonathan Holl of the Solicitor’s office of HM Revenue and Customs for the Respondents

AND upon reading the Appellant’s letter dated 8 August 2005

AND THIS TRIBUNAL having heard this appeal and having announced its decision 

AND the Respondents by their said representatives stating pursuant to Rule 30(8) of the said Rules 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 does not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED and that there is to be no direction as to costs

MICHAEL TILDESLEY
	Chairman
	Release Date: 17 October 2005

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