20773
LONDON TRIBUNAL CENTRE				Reference No: LON/2008/1160

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Appellant/Applicant

Respondents

HOLIDAY INN CAMDEN LOCK OF SPLENDID HOTEL GROUP	Appellant

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THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

Tribunal: RODNEY P HUGGINS (Chairman)

CAROLINE DE ALBUQUERQUE

Sitting in public at London on the 6 August 2008

DIRECTION

Under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment dated 25 March 2008 in the sum of £19781 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 Ragbir Cheema Group Accountant for the Appellants and Jonathan Hall Advocate for the Respondents

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

AND THE APPELLANTS and the Respondents by their said representatives 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 Appellants does not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal because they made an error in not making certain a blank standing order became effective early enough.

AND THIS TRIBUNAL DIRECTS that this appeal is dismissed.

AND THAT THERE is to be no direction as to costs

RODNEY  P HUGGINS
Chairman
Release Date: 15 August 2008