19800
LONDON TRIBUNAL CENTRE				Reference No: LON/2006/0816

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								Appellant/Applicant

								Respondents

	KEYES TRANSPORT LTD	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: MICHAEL JOHNSON (Chairman)
	 SHEILA WONG CHONG FRICS

	Sitting in public in London on 29 September 2006

	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 Peter Keyes, director of the Appellant and Jonathan Holl, of the Solicitor’s office of HM Revenue and Customs for the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision 

AND THE Appellant and the Respondents by their said representatives 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 said Rules

THIS TRIBUNAL FINDS THAT no reasonable excuse has been shown to the satisfaction of the Tribunal for the tax shown on the Appellant’s VAT return for the quarter ended 31 March 2006 not having been despatched so as to 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: 5 October 2006

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