20254
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/691

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								Appellant/Applicant

								Respondents

	PREMIER SCAFFOLDING 	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: MR R BARLOW (Chairman)
					MRS L M SALISBURY
			      
	Sitting in public in London on 27 June 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 Mrs T Clark for the Appellant and Mr J Holl 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 default which gave rise to the assessment for £5380.53 in respect of period ending 31 December 2006

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

R BARLOW
	Chairman
	Release Date: 13 July 2007

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