18885    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/2004/0402

	IPSA POWER LIMITED	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Lady Mitting 

Sitting in public in Manchester on the 16 November 2004

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments for periods January 2002; April 2002; July 2002 and July 2003 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 N G Tate for the Appellant and Mr R Mansell of the Solicitor’s office of HM Customs and Excise 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 have a reasonable excuse for the default in period April 2002 but not for the remaining periods

And this tribunal directs that this appeal is allowed in part

And that there is to be no direction as to costs

LADY MITTING
CHAIRMAN
Release Date: 29 December 2004

© CROWN COPYRIGHT 2004