19763
LONDON TRIBUNAL CENTRE				Reference No: LON/05/779

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								Appellant/Applicant

								Respondents

	LYNX DISPLAY LIMITED	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S 
	REVENUE AND CUSTOMS	Respondents

	Tribunal:  JOHN F AVERY JONES CBE (Chairman)
	R S SURI

	Sitting in public in London on 6 September 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 Mr M Wiley 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 is out of time for appealing default surcharges for periods before 07/04 and that the Appellant does not have a reasonable excuse for the surcharges for the periods 07/04, 10/04, 01/05 and 04/05.  The Tribunal expresses the hope that the Respondents will give the Appellant time to pay the 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: 11 September 2006

© CROWN COPYRIGHT 2006