LONDON TRIBUNAL CENTRE				Reference No: LON/03/461

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								Appellant/Applicant

								Respondents

	INTERCEPT TELECOM	Appellant

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	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: THEODORE WALLACE (Chairman)
				     MRS SHEILA EDMONDSON FCA     

	Sitting in public in London on 6 August 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 D K Larkins, director of the Appellant and Mr Jonathan Holl for the Respondents

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 the Appellant has not established a reasonable excuse for the default in relation to the 09/02 return

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

THEODORE WALLACE
	Chairman
	Release Date:

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