18874    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/2004/0405

	DAVID SAXON	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Michael Johnson 

Sitting in public in North Shields, Tyne and Wear on the 16 November 2004

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) (“the rules”) coming on for hearing this day

And upon hearing the Appellant in person and Mr J Holmes, counsel instructed by the Solicitor for the Customs and Excise, for the Respondents

And this tribunal having heard this appeal and having announced its decision

And the Appellant and the Respondents by their said representative stating pursuant to rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

This tribunal finds that the VAT return in issue and the value added tax payable in respect of the period covered by the return were not despatched at such a time and in such a manner that it was reasonable to expect that they would be received by the Respondents within the appropriate time limit

And this tribunal accordingly directs that this appeal is dismissed

MICHAEL JOHNSON
CHAIRMAN
Release Date: 10 December 2004

© CROWN COPYRIGHT 2004