18825
LONDON TRIBUNAL CENTRE				Reference No: LON/04/1077

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								Appellant/Applicant

								Respondents

	VISION VEHICLE SOLUTIONS	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: MALCOLM J F PALMER (Chairman)
				    RUTH WATTS DAVIES     

	Sitting in public in London on 13 October 2004

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge of £3,000 in respect of the period ended 30 November 2004 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 Martin Wills, Director, for the Appellant and Mr J Holl, advocate, for Customs and Excise 

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 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 it is not satisfied that the Appellant has a reasonable excuse for the relevant default

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

MALCOLM J F PALMER
	Chairman
	Release Date: 29 October 2004

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££Vision Vehicle Solution v Customs and Excise [2004] UKVAT V18825 (29 October 2004)