20794

LONDON TRIBUNAL CENTRE			Reference No: LON/2008/0801
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							    Appellant  								      Respondents 

MEDIA ICON LIMITED
Appellant                                                                                                     
- and - 

THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AHD CUSTOMS
Respondents
Tribunal : DR A N  BRICE (Chairman)
MR J N BROWN CBE FCA

Sitting in public in London on 3 September 2008 

DIRECTION
Under Rule 30(8)

THIS was an appeal against a default surcharge for the accounting period ending on 30 November 2007; the return and tax were due on 31 December 2007 and the return was received on 24 December 2007 although the tax was not received until 25 January 2008. 

WE HEARD Mr Paul Bushell for the Appellant and Mrs Pauline Crinnion for the Respondents   

WE FIND THAT Mr Bushell, as director, signed the cheque for the payment of the tax on 20 December 2007 before departing for holiday. Howwever, the return was not then ready for signature and Mr Bushell asked another director, Mr Pawson, to sign the return when it was ready and to counter-sign the cheque and to send them both to the Respondents. Mr Pawson did sign the return and posted it in time but omitted to include the cheque 

OUR DECISION IS that we were not satisfied that the Appellant had a reasonable excuse for not sending the tax in time

AT THE CONCLUSION of the appeal we announced our decision to dismiss the appeal and both parties present at the hearing agreed that they did not want a full written decision

WE THEREFORE DIRECT that the appeal be dismissed 

DR A N BRICE
Chairman
Release Date: 3 September 2008

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