20210
LONDON TRIBUNAL CENTRE				Reference No: LON/2005/1180

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								Appellant/Applicant

								Respondents

	M K CONSULTING LTD	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: DR K KHAN (Chairman)
	  				   MRS E MACLEOD			      

	Sitting in public in London on 20 June 2007

	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 Mark Kernoghan, Managing Director, for the Appellant and J Holl, Senior Officer, HMRC, for the Respondents

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

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 no reasonable excuse since the late payment was due to an error by the Appellant in placing insufficient funds in the company’s bank account to meet the VAT payment

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

K KHAN
	Chairman
	Release Date: 27 June 2007

© CROWN COPYRIGHT 2007