19879

LONDON TRIBUNAL CENTRE				Reference No: LON/06/966

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								Appellant/Applicant

								Respondents

	Z-TECH CONTROL SYSTEM LIMITED	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: STEPHEN OLIVER QC (Chairman)
				      MRS R S JOHNSON			      

	Sitting in public in London on 8 November 2006

	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 M Swinhoe, Managing Director for the Appellant and Jonathan Holl 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 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 there was no reasonable excuse for the late payment

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs
STEPHEN OLIVER QC
	Chairman
	Release Date: 13 November 2006

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