19602
LONDON TRIBUNAL CENTRE	Reference No: LON/2005/0943
                                                                                                         
                                                                                                          Copy sent to :    

                                                                                                                               Appellant /Applicant :

                                                                                                                                Respondents :																											                                      

	IMPACT SERVICES LIMITED	Appellant

	- and -

	HER MAJESTY’S COMMISSIONERS OF 
	REVENUE AND CUSTOMS	Respondents

	Tribunal:  Rodney P Huggins (Chairman)
                                                              Dr Michael James   

Sitting in public in Bristol on 28 April 2006.

	DIRECTION
	(under Rule 30(8)

THIS APEPAL 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 Mrs Pauline Crinnion, Advocate, for the Respondents

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

AND THE party present at the hearing by their said representative 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 the period 1 January 2005 to 31 March 2005 as expansion of the business and planned accountancy charges were not acceptable in the circumstances

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 : 1 June 2006