20769

LONDON TRIBUNAL CENTRE	          Reference No:   LON/2008/354
									
						         	Copy sent to :	

							Appellant/Applicant :

							Respondents :					
MELLOY LIMITED
	Appellant	
and		
		
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	  Respondents	

Tribunal: 	Rodney  P Huggins, Chairman
          					     Chris Perry

Sitting in public in Cardiff on 29 July 2008
                                                        
DIRECTION under Rule 30(8)

THIS APPEAL against decision of the Respondents with respect to four Default Surcharges being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 coming on for hearing this day

AND UPON HEARING Neil Barrell, Managing Director for the Appellant and Jonathan Holl, Advocate for the Respondents.

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 that they do not require the said decision to be recorded in a written document.

THIS TRIBUNAL FINDS THAT insufficiency of funds and unauthorised inaccuracies by the financial controller do not amount to reasonable excuses by virtue of section 71 of the Value Added Tax Act 1994

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED.

There is no order of costs and the Respondents are requested to give reasonable time for payment of the surcharges.

RODNEY P HUGGINS
Chairman
Release date: 7 August 2008