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LONDON TRIBUNAL CENTRE				Reference No: LON/05/765

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								Appellant/Applicant

								Respondents

	MCS CONSTRUCTION LIMITED	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S 
	REVENUE AND CUSTOMS	Respondents

	Tribunal:  JOHN F AVERY JONES CBE (Chairman)
CAROLINE DE ALBERQUERQUE

	Sitting in public in London on 2 November 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 Michael McCormack for the Appellant and Mr Jonathan Holl for the Respondent

AND THIS TRIBUNAL 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 the Appellant does not have a reasonable excuse for the defaults in the periods 12/03, 09/04, 12/04 and 03/05

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: 9 November 2005

© CROWN COPYRIGHT 2005