19255
LONDON TRIBUNAL CENTRE				Reference No: LON/2005/527

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								Appellant/Applicant 

								Respondents

	Appellant
FOTOSTORE LIMITED	
	- and -

	HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

	Tribunal: RODNEY D HUGGINS (Chairman)

	Sitting in Public in London on 14 September 2005

	DIRECTION
Under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 28 January 2005 in the sum of £1888,49 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 Mr Peter Phago, Managing Director for the Appellant and Mrs Pauline Crennon of the Solicitor’s office of HM Revenue and Excise for the Respondents

AND THIS TRIBUNAL heaving heard this appeal and having announced its decision

AND the Appellant and the Respondents by their said representatives stating pursuant to 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 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 allowed because of the sudden illness of a vital employee just before the due date for submitting the return and paying the tax

AND  that there is to be no direction as to costs

RODNEY D. HUGGINS
Chairman
Release Date: 21 September 2005