First-tier Tribunal (Tax)

[2010] UKFTT 45 (TC)

TC00358B

Appeal number: LON/07/0104

FIRST-TIER TRIBUNAL

                              OLYMPIA TECHNOLOGY LIMITED             Appellant

                                                                      - and -         

                                 THE COMMISSIONERS FOR HER MAJESTY’S                                          

                                                   REVENUE AND CUSTOMS               Respondents

                        TRIBUNAL: JOHN F AVERY JONES CBE (TRIBUNAL JUDGE)

1.       The Tribunal issued a decision in this appeal in draft pending the Court of Appeal decision in Mobilx.  That decision was published on the First-tier Tribunal’s website under reference [2010] UKFTT 45 (TC) at the request of the parties.  The parties have agreed to be bound by that draft decision and accordingly I determine the appeal as stated in paragraph 23 of that draft decision.

2.       I adjourn the issues of costs and interest to enable the parties to negotiate these.  Either party may require the appeal to be reinstated to deal with these.

3.       I direct that this decision be added to the website to accompany the draft decision.

4.       This document together with the draft decision contains the findings of fact and reasons for the decision.  A party wishing to appeal against this decision must apply within 28 days of the date of release of this decision to the Tribunal for full written findings and reasons.  The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.

JOHN F AVERY JONES

TRIBUNAL JUDGE

RELEASE DATE: 29 July 2010

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