20349
LONDON TRIBUNAL CENTRE
Reference No: LON/2006/1571

LACOSTE ENTERPRISES 2 LTD	  Appellant

- and -

HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

Tribunal: MICHAEL TILDESLEY OBE   (Chairman)
SHEILA EDMONDSON FCA

	Sitting in public in London on 12 September 2007  

	DIRECTION
	Under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment dated 13 October 2006 in the sum of £2,280.83 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 Jonathan Holl of the Solicitor’s office of HM Revenue and Customs for the Respondents and no-one appearing for the Appellant

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

AND the Respondents by their said representative stating pursuant to the rule 30(8) of the said Rules 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 

 MICHAEL TILDESLEY OBE   
Chairman
Release Date: 19 September 2007
© CROWN COPYWRIGHT 2007