20768    
LONDON TRIBUNAL CENTRE	Reference No: LON/07/1716 

GRAHAME ROTH
t/a
	PHILLIPS ROTH & Co.	Appellant

	and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

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

Sitting in public in London on the 9 July 2008

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 26 January 2007 in the sum of £8,066.17 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 the Appellant and Robert Waterson 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 the 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: 7 August 2008

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