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LONDON TRIBUNAL CENTRE				Reference No: LON/2007/323

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								Appellant/Applicant

								Respondents

	STRINGER LIMITED	Appellants

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: MICHAEL TILDESLEY OBE (Chairman)
				 ELIZABETH MACLEOD CIPM		      

	Sitting in public in London on 13 June 2007

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to Default Surcharges dated 26 May 2006 and 17 November 2006 in the sum of £556.46 and 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 and Mrs Stringer for the Appellants and Jonathan Holl of the Solicitor’s office of HM Customs and Excise for the Respondents

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 Appellant does not have a reasonable excuse for the defaults which resulted in the Respondents making the assessment under appeal

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

MICHAEL TILDESLEY OBE
	Chairman
	Release Date: 15 June 2007

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