20594
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/1712

								Copy sent to:

								Appellant/Applicant

								Respondents

	KAAJ LIMITED	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal:  SIR STEPHEN OLIVER QC (Chairman)
                                                   JOHN BROWN CBE FCA ATII      	      

	Sitting in public in London on 27 February 2008

	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 coming on for hearing this day

AND UPON HEARING Mr Ali Mosawi for the Appellant and Mrs P Crinnion for the Respondent  

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 late payment for the 04/2007 period was caused by shortage of funds which does not qualify as a reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

SIR STEPHEN OLIVER QC
	Chairman
	Release Date: 29 February 2008

© CROWN COPYRIGHT 2008