20421
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/1080

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								Appellant/Applicant

								Respondents

	A E HADLEY LTD	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: MICHAEL TILDESLEY (Chairman)
                                                                SHANLAH SADEQUE     	      

	Sitting in public in London on 29 August 2007

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment dated the 18 May 2007 in the sum of £3,558.28 and 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 Michael Richard James for the Appellant and Pauline Crinnion of the Solicitor’s office of HM Revenue and Customs for the Respondents 

AND THIS TRIBUNAL having heard this appeal and having announced its decision 

AND THE Appellant and the Respondents by their said representatives stating pursuant to the 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 which resulted in the Respondents making the assessment under appeal

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED 

AND that there is to be no direction as to costs

MICHAEL TILDESLEY OBE
	Chairman
	Release Date: 30August 2007

© CROWN COPYRIGHT 2007