18845
LONDON TRIBUNAL CENTRE				Reference No: LON/2004/1166
								Copy sent to:

								Appellant/Applicant

								Respondents

	FIREFLY UK LTD	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal:    MICHAEL TILDESLEY (Chairman)
				       MRS S SADEQUE MBCS   

	Given in public in London on 10 November 2004

	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 UPONHEARING Mrs Crinnion 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 representative 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

TIS TRIBUNAL FINDS THAT there is no reasonable excuse for not paying the VAT due on time for quarters 10/02 and 4/02.  Therefore the Appellant is required to pay the default surcharge of £1,705.16 and £3,202.15 respectively.  

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

The Appellant or his representative may apply to the Tribunal to set aside this decision within 14 days from its release in accordance with Rule 26 Tribunal rules 1986

AND that there is to be no direction as to costs

                                                   MICHAEL TILDESLEY
Chairman
Release Date: 29 November 2004