20940
LONDON TRIBUNAL CENTRE				Reference No: LON/2008/640

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								Appellant/Applicant

								Respondents

	2E2 SERVICES LIMITED	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal:  Nicholas Aleksander  (Chairman)
                                                          J G Robinson

	Sitting in public in London on 14 January 2009

	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  Paddy Behan of Vantis for the Appellant and Jonathan Holl of Solicitors Office, HM Revenue & Customs for the Respondents

AND THE RESPONDENTS having withdrawn the default surcharge notices in respect of the tax payable on 31 July 2007, 31 August 2007 and 28 September 2007

AND THE APPELLANTS having withdrawn their notice of appeal in respect of the remaining periods

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 

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED, with liberty to apply in the event that the amount of penalties due cannot be agreed between the parties.

	Chairman
	Release Date: 27 January 2009

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