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This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 12 January 2007 in the sum of �419.75 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 Peter Gallivan for the Appellant and Ms Kim Tilling of the Solicitor's office for HM Revenue and Customs for the Respondents
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
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