19388
LONDON TRIBUNAL CENTRE				Reference No: LON/2005/938

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								Appellant/Applicant 

								Respondents

	LUIGI BASINI AND JACQUELINE BASINI T/A LUIGIS	Appellant
	
	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

	Tribunal: DR DAVID WILLIAMS (Chairman)
                                                      MRS NORAH CLARKE

	Sitting in public in Cardiff on 7 December 2005  

	DIRECTION UNDER RULE 30(8) 
VALUE ADDED TAX TRIBUNAL RULES
	
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 Tribunal Rules 1986, as amended, having been heard today

UPON HEARING Mrs Pauline Crinnion of the Office of the Solicitor to the Respondents 
And upon proceedings in the absence of the Appellants, at their request and with their agreement, under rule 26(2) of the Rules

AND the Respondents having stated that they do not require full reasons for the decision of the tribunal

THE TRIBUNAL  DIRECTS

(1)	The Appellants’ appeal is allowed. The tribunal finds a reasonable excuse for the delay 	by the Appellants in respect of the quarter ending 04/2005 only and the default 	surcharge for that quarter is discharged.

(2)	No order for costs

DAVID WILLIAMS
Chairman
Release Date: 16 December 2005
££Luigi Basini and Jacqueline Basini T/A Lugis v Her Majesty's Revenue and Customs [2005] UKVAT V19388 (16 December 2005)