20835
LONDON TRIBUNAL CENTRE	Reference No: LON/2008/1544
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	Appellant/Applicant

	Respondents

	Project and Building Consultancy Limited	Appellant
	
	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

	Tribunal: MISS J C GORT (Chairman)

	Sitting in public in London on 15 October 2008 

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment dated the 23 April 2008 in the sum of £5,428.99 and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

AND UPON HEARING Mr M Spurrier, Finance Director of the Appellant Company and Mr J Holl, Advocate, of the Solicitor’s office of HM Revenue and Customs for the Respondents

AND the parties stating pursuant to Rule 30(8) of the said Rules as amended 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 does not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal

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: 21 October 2008
CROWN COPYRIGHT 2008