19953

LONDON TRIBUNAL CENTRE				Reference No: LON/2006/941

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								Appellant/Applicant 

								Respondents

	DEREK LINCH (HOLDINGS) LTD 	Appellant
	
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	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

	Tribunal:  MR EDWARD SADLER (Chairman)
                                                      MRS J M NEILL

	Sitting in public in London on 6 December 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

UPON HEARING Mr Derek Linch, Director for the Appellant and Mrs Pauline Crinnion, senior office of the Solicitor’s Office of HM Revenue and Customs 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 emended 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 was no reasonable excuse for the late payment of VAT by the Appellant

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be direction as to costs

EDWARD SADLER
Chairman
Release Date: 13 December 2006