19209
LONDON TRIBUNAL CENTRE				Reference No: LON/2005/512

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							Appellant/Applicant

							Respondents

SAFEGUARD LTD	Appellant

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HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal: STEPHEN OLIVER QC (Chairman)
			      R S SURI			      

Sitting in public in London on 10 August 2005

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 R Jones, director, for the Appellant and Jonathan Holl for the Respondents

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 unfortunate combination of circumstances resulting in the Appellant’s bank failing to honour the VAT cheque when presented by the Respondents for payment amounted in law to an insufficiency of funds and were therefore excluded from ranking as a reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

STEPHEN OLIVER QC
Chairman 
Release Date: 15 August 2005

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