LONDON TRIBUNAL CENTRE				Reference No: LON/03/56

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								Appellant/Applicant

								Respondents

	TARA O’NEILL T/A EASY TAN	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: MR M TILDESLEY (Chairman)

	Sitting in public in London on 27 August 2003

	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 B H Cutting for the Appellant and Mr C Palmart for the Respondents

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 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 there was a reasonable excuse (illness of the accountant)

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

M TILDESLEY
	Chairman
	Release Date:

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