20827
LONDON TRIBUNAL CENTRE	Reference No: LON/2008/1318
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	Appellant/Applicant

	Respondents

	FRATELLI LIMITED	Appellant
	
	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

	Tribunal: ADRIAN SHIPWRIGHT (Chairman)

	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 Mark Philby and Phillip Femminile 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 in the circumstances no reasonable excuse has been shown by the Appellant

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

ADRIAN SHIPWRIGHT
	Chairman
	Release Date: 10 October 2008
CROWN COPYRIGHT 2008