20952
LONDON TRIBUNAL CENTRE				Reference No: LON/2008/1735

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								Appellant/Applicant

								Respondents

	PRESENTATION HOUSING ASSOCIATION LIMITED	Appellant
	
	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

	Tribunal: RICHARD BARLOW (Chairman)

	Sitting in public in London on 28 January 2009

	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 Mr Anthony Parkes for the Appellant and Mr Jonathan Holl for the Respondents

AND THIS TRIBUNAL having announced its decision

AND THE parties present at the hearing by their said representative(s) 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 Appellant does not have a reasonable excuse for the default giving rise to the assessment of £211,375.16 by way of surcharge in respect of the period ended 31 March 2008

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

RICHARD BARLOW
Chairman
Release Date: 11 February 2009