20836

LONDON TRIBUNAL CENTRE

	KERRY HOPE LTD	           Appellant

- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS 	 Respondents

Tribunal: MISS J C GORT (Chairman)
MICHAEL A SHARP FCA (Member)

Sitting in public in London on 15 October 2008

Mr Russell Sunshine, Director on behalf of the Appellant

Mr Jonathan Holl, advocate, of the Solicitor’s office on behalf of the Respondents

© CROWN COPYRIGHT 2008

DECISION

UPON the appeal being called on 

AND UPON the Respondents’ application dated 11 August 2008

IT IS DIRECTED that the appeal be dismissed under the provisions of Rule 4 of the Value Added Tax Tribunals Rules 1986 (as amended) as being out of time.

MISS J C GORT
CHAIRMAN
RELEASED: 21 October 2008

LON/2008/1395