20359
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/0958

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								Appellant/Applicant

								Respondents
							
	KEYNE EXPRESS DELIVERIES LTD	Appellant
	
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	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

	Tribunal:   ADRIAN SHIPWRIGHT (Chairman)
                                                      RUTH WATTS DAVIES MHCIMA, FCIPD                   

	Sitting in public in London on 26 September 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 Mr Edward Jarvis, Managing Director of the Appellant and Mrs Pauline Crinnon, advocate, 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 the payment was not received late and that in the circumstances there had been a human error but no reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

ADRIAN SHIPWRIGHT
Chairman
Release Date: 1 October 2007