20291
LONDON TRIBUNAL CENTRE				
Reference No: LON/07/783

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Appellant/Applicant

Respondents

POCOCKS LIMITED	Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS	Respondents

Tribunal:  JOHN F AVERY JONES CBE (Chairman)
CAROLINE DE ALBURQUERQUE

Sitting in public in London on 8 August  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 P Ladlow and Mrs D Ladlow for the Appelalnt and Mrs G Orimaloye 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 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 Respondent having accepted a late appeal in respect of period 10/05 the Appellant had a reasonable excuse for the default in that period caused by unexpected bad debts with the result that period 10/06 falls out of account

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

John F Avery Jones
	Chairman
	Release Date: 10 August 2007

© CROWN COPYRIGHT 2007