20324
   LONDON TRIBUNAL CENTRE
Reference No: LON/07/0621

BRACKEN MW LTD	Appellant

and

THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal :   	Michael Tildesley OBE (Chairman)
Ruth Watts Davies MHCIMA FCIPD

Sitting in public in London on the 22 August 2007

DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessments dated the 8 September 2006  in the sum of £3,723.39 and 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 Jonathan Miller, director for the Appellant company and Pauline Crinnion of the Solicitor’s office for HM Revenue and Customs for the Respondents

And this tribunal having heard this appeal and having announced its decision

And the Appellant and the Respondents by their said representatives stating pursuant to the rule 30(8) of the said Rules 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 does not have a reasonable excuse for the default which  resulted in the Respondents making the assessment under Appeal.

And this tribunal directs that this appeal is dismissed. 

And that there is to be no direction as to costs.

MICHAEL TILDESLEY 
CHAIRMAN
Release Date: 28 August 2007

© CROWN COPYRIGHT 2007