20693
LONDON TRIBUNAL CENTRE				Reference No: LON/2008/163

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								Appellant/Applicant

								Respondents

	SEEPER LTD	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: JILL GORT (Chairman)
	MRS R S JOHNSON (Member)
                                                                    	      
	Sitting in public in London on 21 May 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 Ms G Orimoloye, advocate, on behalf of the Respondents and there being no appearance by or on behalf of the Appellant and the appeal having been heard under the provisions of Rule 25 of the Value Added Tax Tribunals Rules 1986

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 in accordance with Rule 30(1) of the said Rules

THIS TRIBUNAL FINDS THAT there is no reasonable excuse for the late payment of the VAT due for the period September 2007

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED 

AND that there is to be no direction as to costs

JILL GORT
	Chairman
	Release Date: 29 May 2008

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