20576
LONDON TRIBUNAL CENTRE Reference No: LON/07/1913
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Appellant/Applicant
Respondents
JOHN DRIVER Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: MR A SHIPWRIGHT (Chairman)
MISS A WEST
Sitting in public in Plymouth on 12 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 Simon Chambers, Advocate for the Respondents
AND THIS TRIBUNAL having heard this appeal under Rule 26(2) 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 that they do not require the said decision to be recorded in a written document
THIS TRIBUNAL FINDS THAT there is no reasonable excuse in the circumstances
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
A SHIPWRIGHT
Chairman
Release Date: 22 February 2008
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