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19557
Value added tax – MOT test fees – grounds of appeal against assessment – alleged misdirection by the Commissioners – jurisdiction of tribunal – appeal cannot be entertained - appeal dismissed
LONDON TRIBUNAL CENTRE
PAUL BENNING (trading as PB CARS) Appellant
- and -
THE COMMISSIONERS OF
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: EDWARD SADLER (Chairman)
Miss D M WILSON
Sitting in public in London on 24 April 2006
The Appellant in person
Robert Keller, counsel, instructed by the Acting Solicitor of H M Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2006
DECISION
EDWARD SADLER
CHAIRMAN
RELEASE DATE: 26 April 2006
LON/05/0891