20829
LONDON TRIBUNAL CENTRE				Reference No: LON/08/1043

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								Appellant/Applicant

								Respondents

	PINKS FRANCHISING UK	Appellant
	
	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

	Tribunal:  D S PORTER (Chairman)
	R K BATTERSBY (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 John Martin (a Director) for the Appellant and Simon Chambers instructed by the Solicitors Office 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 the Appellant did have a reasonable excuse for the failure to pay VAT of £6399.29 due on 7 February 2008.

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

Chairman
Release Date: 17 October 2008