BELFAST TRIBUNAL CENTRE				Reference No: LON/2003/660

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								Appellant/Applicant

								Respondents

	HOMEFIT JOINERY COMPANY LIMITED	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: HIS HONOUR JUDGE MCKEE (Chairman)
			            MISS H GIBSON          

	Sitting in public in Belfast on 18 December 2003 

	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 Mr Kelly for the Appellants and Mr Haley 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 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 first default has been fully and satisfactorily explained.  The second default therefore become 0%.  The third default is measured in terms of 2% of £20,069

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED to the extent that the Appellants make a default payment measured in the sum of £401.38

AND that there is to be no direction as to costs

JUDGE MCKEE
	Chairman
	Release Date:

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