19436
LONDON TRIBUNAL CENTRE				Reference No: LON/2005/758

								Copy sent to:

								Appellant/Applicant

								Respondents

	TURNMIL ENGINEERING (PARTNERSHIP)	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: DR D WILLIAMS (Chairman)
				           MISS A WEST FCA			      

	Sitting in public in Cardiff on 7 December 2005

	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 D C Ace, partner, for the partnership and Mrs Pauline Crinnion of the Offices of the Solicitor to the Respondents

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 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 Appellants have not shown a reasonable excuse for the default in payment of the value added tax payable in respect of the quarter to March 2005

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

D WILLIAMS
	Chairman
	Release Date: 31 Januiary 2006

© CROWN COPYRIGHT 2005
££Turmil Engineering (Partnership) v Her Majesty's Revenue and Customs [2005] UKVAT V19436 (31 January 2006)