19020
LONDON TRIBUNAL CENTRE				Reference No: LON/04/26

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								Appellant/Applicant

								Respondents

                                             HEATECH BUILDING SERVICES LTD                       Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: HOWARD M NOWLAN (Chairman)
			 
	Sitting in public in London on 12 January 2005

		DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge of 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 Gilby, the principal Director of the Appellant and Mr Dougal for the Respondents 

AND THE parties present at the hearing by their said representative(s) 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 choice of Mr Gilbey, as a hard pressed businessman to be absent from the office on business when the company’s VAT payment was due, and his failure to put in place arrangements for others to sign a cheque to pay the VAT were not “reasonable excuses” for the late payment of the VAT

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

HOWARD M NOWLAN
Chairman
	Release Date: 24 March 2005

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