20346
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/1062

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								Appellant/Applicant

								Respondents

	TEMPS DIRECT LIMITED	Appellant

	- and -

	HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: RICHARD BARLOW(Chairman)
	CAROLINE DE ALBUQUERQUE

	Sitting in public in London on 29 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 Antieul for the Appellant and Mrs Orimoloye 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 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 have a reasonable excuse for the default under appeal

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

RICHARD BARLOW
	Chairman
	Release Date: 13 September 2007
© CROWN COPYRIGHT 2007