20117
LONDON TRIBUNAL CENTRE Reference No: LON/07/40
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Appellant/Applicant
Respondents
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THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: THEODORE WALLACE (Chairman)
MRS E M MCLEOD, CPIM
Sitting in public in London on 11 April 2007
DIRECTION
UPON THE APPEAL against a default surcharge for the period ending 31 July 2006
UPON HEARING Bernard Cheong, director, for the Appellant and Jonathan Holl, advocate, for the Respondents
IT IS HEREBY DIRECTED under Rule 30(8) that the Appellant has not established that there was a reasonable excuse for the default a mere insufficiency of funds pending receipt of funds from a public offer not being a reasonable excuse and that the appeal is dismissed