19371
LONDON TRIBUNAL CENTRE				Reference No: LON/05/808

								Copy sent to:

								Appellant/Applicant

								Respondents

	FIREZZA LIMITED	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: JOHN CLARK (Chairman)
					  JANET SMITH			      

	Sitting in public in London on 30 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 Edin Basic for the Appellant and Jonathan Holl for the Respondents

AND THIS TRIBUNAL having heard this appeal 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 there is no reasonable excuse for the default in respect of period 11/04

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

JOHN CLARK
	Chairman
	Release Date: 8 December 2005

© CROWN COPYRIGHT 2005
££Firezza Ltd v Revenue and Customs [2005] UKVAT V19371 (08 December 2005)