19130
LONDON TRIBUNAL CENTRE				Reference No: LON/05/0245

								Copy sent to:

								Appellant/Applicant

								Respondents

	WILKINSON WORKFORCE LIMITED	Appellant

	- and -

	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

	Tribunal:  JOHN F AVERY JONES CBE (Chairman)
	        ROSALIND RUDD

	Sitting in public in London on 15 June 2005

	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 J Ashenden for the Appellant and Mr J Holl for the Respondent

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision

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 does not have a reasonable excuse for the default in period 09/04 on the basis that there is no record that when asking for a time to pay agreement thee was any request for not making surcharges

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs
John F Avery Jones
	Chairman
	Release Date: 20 June 2005

© CROWN COPYRIGHT 2005