20420
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/1460

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								Appellant/Applicant

								Respondents

	DURR GmbH	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: MISS J M POWELL (Chairman)
                                                                    MR P D DAVDA FCA			      

	Sitting in public in London on 24 October 2007

	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  Mrs Brenda Collins, VAT Agent, for the Appellant and Mr Simon Chambers, Advocate, for 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 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 the Appellant had a reasonable excuse for the period ending 31 March 2006 and 31 March 2007 where Mrs Collins was unable to make VAT payments on time as a result of two quite different but very serious and unexpected illnesses and death in her immediate family but did not have a reasonable excuse for the failure to pay VAT by the due date in respect of the period ending 30 June 2007 as she had failed adequately to give instructions to the Bank so as to ensure that payments arrived on time.  The Appellant did not appeal against the surcharge for the period ending 31 December 2006

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED IN PART

AND that there is to be no direction as to costs

J M POWELL
	Chairman
	Release Date: 1 November 2007

© CROWN COPYRIGHT 2007