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LONDON TRIBUNAL CENTRE				Reference No: LON/06/1147

								Copy sent to:

								Appellant/Applicant 

								Respondents

	MGA CORPORATION 	Appellant
	
	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

	Tribunal: JOHN WALTERS QC (Chairman)
                                                       MRS R S JOHNSON

	Sitting in public in London on 31 January 2007

	DIRECTION

UPON THE APPEAL against a default surcharge for period 04/06
	
UPON HEARING S Dean, director, for the Appellant and Jonathan Holl, advocate, for the Respondents

WHEREAS the parties agreed to the decision of the Tribunal being recorded in a direction under Rule 30(8)

IT IS HEREBY DIRECTED that a reasonable excuse has not been established and the appeal is dismissed

JOHN WALTERS QC
Chairman
Release Date: 5 February 207