20417
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/1466

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								Appellant/Applicant

								Respondents

	KEILLER COLLINS PROPERTY LTD	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: MISS J M POWELL (Chairman)
                                                                    MR P D DAVDA FCA			      

	Sitting in public in London on 24 October 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 Simon Chambers, Advocate, for the Respondents under Rule 26(2) of the Value Added Tax Tribunals Rules 1986 as amended in the absence of the Appellant

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 had no reasonable excuse for the default since it was unclear from the correspondence why the illness of his wife’s uncle affected the ability to pay the VAT due and there was no evidence that the Bank amount was frozen on the due date for payment even though it was subsequently frozen.

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

J M POWELL
	Chairman
	Release Date: 1 November 2007

© CROWN COPYRIGHT 2007