20736
LONDON TRIBUNAL CENTRE				Reference No: LON/06/1131

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								Appellant/Applicant

								Respondents

	ROBIN THOMAS GARDE	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S 
	REVENUE AND CUSTOMS	Respondents

	Tribunal:  JOHN F AVERY JONES CBE (Chairman)
	               PRAFUL DAVDA FCA

	Sitting in public in London on 3 July 2008

	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 the Appellant in person and Mr Jonathan Holl for the Respondents

The Appellant having appealed default surcharges for earlier periods, see (2005) Decision 19037 he started to repeat similar arguments in this appeal.  The Tribunal records with gratitude that in the interests of saving the public purse by not continuing with the lengthy arguments in these appeals Mr Holl withdrew the penalties for the periods 01/06, 04/06, 07/06, and 10/06

AND THE parties present at the hearing by their said representative(s) 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 DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

John F Avery Jones
	Chairman
	Release Date:8 July 2008

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