LONDON TRIBUNAL CENTRE				Reference No: LON/2002/767

								Copy sent to:

								Appellant/Applicant

								Respondents

	DAVID LEWIS	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: MISS J C GORT (Chairman)
				              MISS A WEST FCA

	Sitting in public in Cardiff on 10 December 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 David Bettoney on behalf of the Respondents and there being no appearance by or on behalf of the Appellant

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 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 there is no reasonable excuse for the late payment and non-payment of the VAT due in the periods appealed against.  We have considered the documents submitted on behalf of the Appellant but have not been given sufficient evidence of the Appellant’s financial circumstances to conclude there were any exceptional circumstances to found a reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

J C GORT
	Chairman
	Release Date:

© CROWN COPYRIGHT 2003