19759
LONDON TRIBUNAL CENTRE				Reference No: LON/06/359

								Copy sent to:

								Appellant/Applicant

								Respondents

	ANTHONY MARK DOUGHERTY	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S 
	REVENUE AND CUSTOMS	Respondents

	Tribunal:  JOHN F AVERY JONES CBE (Chairman)
	R S SURI

	Sitting in public in London on 6 September 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 J Holl for the Respondents the Appellant not being present or represented

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 not have a reasonable excuse for the misdeclaration and the Tribunal does not propose any mitigation of the penalty

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

As the hearing was in the absence of the Appellant the Appellant has 14 days from the date of release of this direction to apply for the appeal to be reinstated giving full reasons for his failure to attend.

AND that there is to be no direction as to costs

John F Avery Jones
	Chairman
	Release Date: 11 September 2006

© CROWN COPYRIGHT 2006