20017
LONDON TRIBUNAL CENTRE				Reference No: LON/2006/1128

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								Appellant/Applicant

								Respondents
								
MR CHRISTOPHER HUGH GORDON PUDDLE
	T/A CAENEM MANAGEMENT SERVICES	Appellant
	
	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

	Tribunal:  RODNEY P HUGGINS  (Chairman)
                                                                          
	Sitting in public in London on 14 February 2007 

	DIRECTION
	under Rule 30(8)	

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge in the sum of £402.26 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 Mr Philip Webb Advocate of the solicitor’s office of HM Revenue and Customs

AND THE parties present at the hearing by their said representative(s) 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 TRIBUNALS FINDS THAT mild forgetfulness is not a reasonable excuse within the ambit of Section 59(7) of the Value Added Tax Act 1994

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

RODNEY P HUGGINS
Chairman
Release Date: 15 February 2007