United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Avon Cosmetics Ltd v Revenue & Customs [2006] UKVAT V19834 (25 October 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19834.html
Cite as: [2006] UKVAT V19834

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Avon Cosmetics Ltd v Revenue & Customs [2006] UKVAT V19834 (25 October 2006)

19834

Value Added Tax – Direct sales – Notice of Direction – Appeal dismissed by consent

LONDON TRIBUNAL CENTRE

AVON COSMETICS LTD Appellant

and –

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS Respondents

Tribunal: DR DAVID WILLIAMS (Chairman)

C R SHAW, FCA

Sitting in public in London on 9-13, 16-20, 23 and 24 October 2006

Mr Michael Conlon QC and Mr David Scorey of counsel, instructed by Pinsent Masons, solicitors, for the Appellant

Mrs Melanie Hall QC and Miss Nichola Shaw of counsel, instructed by the Acting Solicitor for Her Majesty's Revenue and Customs for the Respondents

© CROWN COPYRIGHT 2006


 


DECISION

1. This decision applies to each of the appeals by the Appellant, including the protective appeal issued against the modified assessments of the Respondents, heard together by the Tribunal in this hearing.
2. On the joint application of the parties, the appeals are dismissed by consent.
3. The parties are at liberty to apply to the tribunal with regard to costs.

DAVID WILLIAMS

CHAIRMAN

RELEASED: 25 October 2006

LON/2004/1027-8