19676
LONDON TRIBUNAL CENTRE				Reference No: LON/06/409

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								Appellant/Applicant

								Respondents

	LONDON SIGNS LIMITED 	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S 
	REVENUE AND CUSTOMS	Respondents

	Tribunal:  JOHN F AVERY JONES CBE (Chairman)
SHEILA EDMONDSON FCA

	Sitting in public in London on 2 August 2006

	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 P. Loveday for the Appellant and Mr S. Chambers for the Respondents

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision

AND THE parties present at the hearing by their said representative(s) 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 have a reasonable excuse for the late payment for period 09/04 but does not have a reasonable excuse for the late payment for period 09/05

AND THIS TRIBUNAL DIRECTS THAT this appeal is allowed to the extent of recalculation of the resulting percentages but is otherwise dismissed

AND that there is to be no direction as to costs

John F Avery Jones
	Chairman
	Release Date: 3 August 2006

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