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LONDON TRIBUNAL CENTRE				Reference No: LON/07/606

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								Appellant/Applicant

								Respondents

	1 SC GUARDING LTD	Appellant

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	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: RICHARD BARLOW (Chairman)
				        MRS CAROLINE DE ALBUQUERQUE			      
	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 a Default Surcharge dated 16 February 2007 in the sum of £10,000 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 David Jones for the Appellant and Mr Simon Chambers of the Solicitor’s office of HM Revenue & Customs for the Respondents 

AND THIS TRIBUNAL having heard this appeal and having announced its decision 

AND THE Appellant and the Respondents 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 default 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

RICHARD BARLOW
	Chairman
	Release Date: 26 June 2007

© CROWN COPYRIGHT 2007