20018

LONDON TRIBUNAL CENTRE				Reference No: LON/2006/1115

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								Appellant/Applicant

								Respondents

	NARES INTERNATIONAL LIMITED	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: RODNEY P HUGGINS (Chairman)				     
	Sitting in public in London on 14 February 2007

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge relating to the period 06/06 in the sum of £3285.30 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 John Holmes, Director for the Appellant and Pauline Crinnion, Advocate, 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 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 excuses of the Appellant that the Director was away at the end of the accounting period and the turnover doubled over a period of four months creating considerable extra paperwork were not reasonable

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs
RODNEY P HUGGINS
	Chairman
	Release Date: 16 February 2007

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