19748
LONDON TRIBUNAL CENTRE				Reference No: LON/2006/28

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								Appellant/Applicant

								Respondents

	DAVID LEMCO & CO	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: STEPHEN OLIVER QC (Chairman)
                    			      MRS R S JOHNSON				      

	Sitting in public in London on 23 August 2006

	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 David Lemco in person and Phillip Webb for the Respondents

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 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 there was not a reasonable excuse for the late return and late payment for the 09/05 period.  The Appellant’s reliance on the DX is disqualified as an excuse by the Act and he should have had in place a system for ensuring that the return and payment were posted on time

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

STEPHEN OLIVER QC
	Chairman
	Release Date:25 August 2006

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