19028
LONDON TRIBUNAL CENTRE				Reference No: LON/2004/1194

								Copy sent to:

								Appellant/Applicant 

								Respondents

	IMPACT SERVICES LTD	Appellant
	
	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal:  DR D WILLIAMS (Chairman)
                                                           MR P ADAMS

	Sitting in public in Bristol on 9 February 2005   

	DIRECTIONS
	under Rule 30(8)
THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 Rellis, director of the company and Mr Dougal for the Commissioners

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision

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 TRIBUNAL FINDS THAT the Appellant has not satisfied the Tribunal that there was a reasonable excuse for either periods 1/1/04-31/3/04 or 1/4/04-30/6/04

AND THIS TRIBUNAL DIRECTS THAT  this appeal is DISMISSED
AND that there is to be no direction as to costs
DR D WILLIAMS
Chairman

Release Date: 9 March 2005