18703

LONDON TRIBUNAL CENTRE				Reference No: LON/2003/1003

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								Appellant/Applicant

								Respondents

	ESSILOR LTD	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: ANGUS NICOL (Chairman)
				            ANGELA WEST FCA

	Sitting in public in Bristol on 9 July 2004 

	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 Andrew Cheetham, financial director, for the Appellant, and Mr  Jonathan Holl of the Office of the Solicitor for the Customs and Excise 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 Appellant has not, for the reasons given by the Tribunal at the hearing, established that there was a reasonable excuse for the default under appeal 

AND THIS TRIBUNAL DIRECTS THAT this appeal be DISMISSED

AND that there be no direction as to costs

ANGUS NICOL
	Chairman
	Release Date:23/07/2004

© CRON COPYRIGHT 2004
££Essilor Ltd v Customs and Excise [2004] UKVAT V18703 (23 July 2004)