20802
LONDON TRIBUNAL CENTRE				Reference No: LON/2008/631

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								Appellant/Applicant

								Respondents

	STEPHEN ROBERTS	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: MR CHARLES P H HELLIER (Chairman)
MR P D DAVDA (Member)

	Sitting in public in London on 3 September 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 Mrs Gloria Orimoloye for the Respondents, but the Appellants neither appearing in person nor being represented, nor in response to a telephone call from the Tribunals clerk indicating an intention to attend

THIS TRIBUNAL decided to hear the appeal in the absence of the Appellants

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

MR CHARLES P H HELLIER
	Chairman
	Release Date: 18 September 2008

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