20642
LONDON TRIBUNAL CENTRE Reference No: LON/08/108
Copy sent to:
Appellant/Applicant
Respondents
RICHARD JOHN HOUSDEN Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: MISS J C GORT (Chairman)
MR M M HOSSAIN FCA FCIB
Sitting in public in London on 2 April 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 the Appellant in person and Miss G Orimoloye, on behalf of the Respondents
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 that they do not require the said decision to be recorded in a written document
THIS TRIBUNAL FINDS THAT the Appellant does have a reasonable excuse for his late payment of the return for the period 09/07
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED
J C GORT
Chairman
Release Date: 8 April 2008
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