Impact Services Ltd v Commissioners of Customs and Excise

Facts

Impact Services Ltd appealed to the VAT and Duties Tribunal at the London Tribunal Centre against a decision of the Commissioners of Customs and Excise imposing a default surcharge in respect of value added tax. The appeal was a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended, the company contending that it had a reasonable excuse for its defaults in respect of the two accounting periods 1 January 2004 to 31 March 2004 and 1 April 2004 to 30 June 2004. The appeal came on for hearing before a tribunal chaired by Dr D Williams, sitting with Mr P Adams, in public in Bristol on 9 February 2005. The appellant company appeared by Mr Rellis, one of its directors, and the Commissioners were represented by Mr Dougal. The tribunal heard the appeal under rule 26(2) of the Value Added Tax Tribunals Rules 1986 as amended and announced its decision at the hearing. The parties present, by their representatives, stated pursuant to rule 30(8) of the Value Added Tax Tribunals Rules 1986 as amended that they did not require the decision to be recorded in a written document in accordance with rule 30(1) of the said Rules, and these directions were released accordingly.