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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Impact Services Ltd v Revenue & Customs [2006] UKVAT V19602 (12 May 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19602.html
Cite as: [2006] UKVAT V19602
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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