19872

LONDON TRIBUNAL CENTRE				Reference No: LON/2006/0823

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								Appellant/Applicant 

								Respondents

	J. J. & J. HARTLEY	Appellant
	
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	THE COMMISSIONERS OF HER MAJESTY’S 
	REVENUE AND CUSTOMS	Respondents

	Tribunal:  MALCOLM GAMMIE C.B.E.  Q.C. (Chairman)
                                             SHEILA WONG CHONG FRICS

	Sitting in public in London on 25 October 2006   

DIRECTION under Rule 30(8)

This appeal against a decision of the Respondents with respect to a Misdeclaration Penalty dated the 26 June 2006 in the sum of £652 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 Mrs Pauline Crinnion, Advocate, for the Respondents, the Appellant not being present and not being represented

And this Tribunal having determined to hear this appeal in the Appellant’s absence under Rule 26(2) of the Value Added Tax Tribunals Rules 1986 and having done so, announcing its decision

And the Respondents by their said representative stating pursuant to rule 30(8) of the said Rules 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 default 

Accordingly, THIS TRIBUNAL DIRECTS that this appeal is DISMISSED

MALCOLM GAMMIE QC
Chairman
Release Date: 7 November 2006