19871

LONDON TRIBUNAL CENTRE				Reference No: LON/2006/0795

								Copy sent to:

								Appellant/Applicant 

								Respondents

	THE WOODWORK SHOP LIMITED	Appellant
	
	- and -

	THE COMMISSIONERS OF HER MAJESTY’S 
	REVENUE AND CUSTOMS	Respondents

	Tribunal:  MALCOLM GAMMIE C.B.E.  Q.C. (Chairman)
                                             SHEILA WONG CHONG FRICS

	Sitting in public in London on 25 October 2006   

DIRECTION under Rule 30(8)

This appeal against a decision of the Respondents with respect to a Default Surcharge dated the 16 June 2006 in the sum of £1,327.57 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 T Linnington, Director, for the Appellant and Mrs Pauline Crinnion, Advocate, for the Respondents

And this Tribunal having heard this appeal and having announced its decision

And the Appellant and the Respondents by their said representative stating pursuant to rule 30(8) of the said Rules 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 does not have a reasonable excuse for the default 

Accordingly, THIS TRIBUNAL DIRECTS that this appeal is DISMISSED

MALCOLM GAMMIE QC
Chairman
Release Date: 7 November 2006