20847
LONDON TRIBUNAL CENTRE				Reference No: LON/08/1669

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								Appellant/Applicant

								Respondents

	DAVID BRADY T/A DWB DESIGNS	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S 
	REVENUE AND CUSTOMS	Respondents

	Tribunal:  JOHN F AVERY JONES CBE (Chairman)
	             K S GODDARD MBE

	Sitting in public in London on 22 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 as amended coming on for hearing this day

AND UPON HEARING THE Appellant in person and Mrs P Crinnion for the Respondents

AND THIS TRIBUNAL having announced its decision

AND THE parties present at the hearing by their said representative(s) stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 mitigation of 40 per cent is increased to 50 per cent

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part

AND that there is to be no direction as to costs

John F Avery Jones
	Chairman
	Release Date: 24 October 2008

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