20642
LONDON TRIBUNAL CENTRE				Reference No: LON/08/108

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								Appellant/Applicant

								Respondents

	RICHARD JOHN HOUSDEN	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: MISS J C GORT (Chairman)
                                                                        MR M M HOSSAIN FCA FCIB

	Sitting in public in London on 2 April 2008

	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 coming on for hearing this day

AND UPON HEARING the Appellant in person and Miss G Orimoloye, on behalf of the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision 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 that they do not require the said decision to be recorded in a written document 

THIS TRIBUNAL FINDS THAT the Appellant does have a reasonable excuse for his late payment of the return for the period 09/07

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED 

J C GORT
	Chairman
	Release Date: 8 April 2008

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