20395
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/1225

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								Appellant/Applicant

								Respondents

	THAME SPICE LTD	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: MISS J C GORT (Chairman)
	                                                                      MR K S GODDARD MBE (Member)			      

	Sitting in public in London on 3 October 2007

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Surcharge Assessment for the period 02/07 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 Mrs P Crinnion, advocate, of HM Revenue and Customs for the Respondents and there being no appearance by or on behalf of the Appellant

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision 

AND THE parties present at the hearing by their said representative 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 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

MISS J C GORT
	Chairman
	Release Date: 15 October 2007

© CROWN COPYRIGHT 2007