20350
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/447

AVN PETERSONS LTD
		Appellant
	
	- and -

	THE COMMISSIONERS FOR 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 24 May 2007 in the sum of £911.31 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 Peter Rollison for the Appellant and Jonathan Holl of the Solicitor’s office of HM Revenue and 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 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 

MR MICHAEL TILDESLEY OBE   
Chairman
Release Date: 20 September 2007
© CROWN COPYWRIGHT 2007