First-tier Tribunal (Tax)

[2010] UKFTT 45A (TC)

                    TC00358

                                                                                          Appeal number:   LON/07/0104                               

                    FIRST-TIER TRIBUNAL

TAX

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Olympia Technology Limited Appellant

                                                                       -and-

                        The Commissioners for Her Majesty’s Revenue and Customs  Respondents

                                                           DIRECTION

At the request of both parties I consent to the DRAFT decision attached being published.  The decision will be finalised after the Court of Appeal decision in the cases of Mobilx, Blue Sphere and Calltel and may be subject to amendment.  Meanwhile there is no final determination of the appeal and any issues of costs and permission to appeal are deferred until it is finalised.                         

                                                     John Avery Jones

                                                     Tribunal Judge