20799
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/1705

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								Appellant/Applicant

								Respondents
						
	GKA RUBER & PLASTICS LTD	Appellant
	
	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

	Tribunal: MISS J C GORT (Chairman)
                                                            MRS C De ALBUQUERQUE              

	Sitting in public in London on 30 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 coming on for hearing this day

AND UPON HEARING Mr A Diamond, accountant, on behalf of the Appellant and Mrs P Crinnion, advocate, on behalf of 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 in accordance with Rule 30(1) of the said Rules

THIS TRIBUNAL FINDS THAT the Appellant has no reasonable excuse in law for its late payments in respect of various VAT periods although it is unsatisfactory that no explanation was ever given by the Respondents for not having replied to queries raised by the Appellant

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: 11 September 2008

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