19434
LONDON TRIBUNAL CENTRE				Reference No: LON/2005/1000

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								Appellant/Applicant

								Respondents

	NICHOLAS WOODFINE T/A THOMAS HOLLWOOD WHOLESALE	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: ADRIAN SHIPWRIGHT (Chairman)
				     MRS C S DE ALBUQUERQUE				      

	Sitting in public in London on 18 January 2006

	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 the Appellant in person and Mr J P Holl, Senior Officer of the Solicitor’s Office of HM Revenue and Customs 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 Appellant had not discharged the burden of proof upon him and there was no reasonable excuse in the particular circumstance

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: 26 January 2006

© CROWN COPYRIGHT 2006
££Nicholas Woodfine T/A Thomas Hollwood Wholesale v Her Majesty's Revenue and Customs [2005] UKVAT V19434 (26 January 2006)