20102

LONDON TRIBUNAL CENTRE				Reference No: LON/07/058

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								Appellant/Applicant

								Respondents

	RICHARD ANTHONY HEARD	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S 
	REVENUE AND CUSTOMS	Respondents

	Tribunal:  JOHN F AVERY JONES CBE (Chairman)
	                            MOHAMMAD HOSSAIN FCA

	Sitting in public in London on 11 April 2007

	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 Jonathan Holl for the Respondents the Appellant having notified the Tribunal that he would not attend

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 late payment for the period 08/06.  The due date is clear from the return form and if the Appellant wishes to have the additional days for electronic payment he must comply with the notes that make it clear that the payment must be received on the seventh day after the due date (or earlier business day if that is not a business day)

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

John F Avery Jones
	Chairman
	Release Date: 12  April  2007

© CROWN COPYRIGHT 2007