20419
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/1316

								Copy sent to:

								Appellant/Applicant

								Respondents

	ACTIVE-PCB SOLUTIONS LTD	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal:  MISS J M POWELL (Chairman)

	Sitting in public in London on 24 October 2007

	DIRECTION
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 Gary Turner, Managing Director, for the Appellant and Mr Simon Chambers, Advocate, for the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision 

AND THE parties present at the hearing by their said representatives 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 had a reasonable excuse for the defaults because it was forced to make a payment using a different electronic system as a result of a Bank charge to the normal system and specified that the payment should be made some 8 days before it was due

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

J M POWELL
	Chairman
	Release Date: 1 November 2007

© CROWN COPYRIGHT 2007