20825
LONDON TRIBUNAL CENTRE	Reference No: LON/2008/1425
						Copy sent to:
								
	Appellant/Applicant

	Respondents

	JELLYFISH PRINT LIMITED	Appellant
	
	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

	Tribunal: ADRIAN SHIPWRIGHT (Chairman)
CATHERINE Farquharson (Member)

	Sitting in public in London on 8 October 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 McTrath, director for the Appellant and Mr 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 in the circumstances of this case there is no reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

ADRIAN SHIPWRIGHT
	Chairman
	Release Date: 8 October 2008
CROWN COPYRIGHT 2008