20530
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/1643

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								Appellant/Applicant

								Respondents

	MICHAEL VAN CLARKE	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: SIR STEPHEN OLIVER QC (Chairman)
                                                            RUTH WATTS DAVIES        	      

	Sitting in public in London on 19 December 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 Louise Ortelli for the Appellant and Simon Chambers 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 accidental failure to pay the tax for the 05/07 period (caused by leaving the cheque in a safe) does not amount to a reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED 

AND that there is to be no direction as to costs

SIR STEPHEN OLIVER QC
	Chairman
	Release Date: 9 January 2008

© CROWN COPYRIGHT 2007