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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Lee v Revenue & Customs [2008] UKVAT V20522 (08 January 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20522.html
Cite as: [2008] UKVAT V20522
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20522
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Appellant/Applicant
Respondents
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: RODNEY P HUGGINS (Chairman)
Sitting in private in London on 20 December 2007
DIRECTION
UPON READING the Application of the Respondents dated 16 April 2007 to strike out the appeal
AND UPON HEARING Mr Jonathan Holl, Advocate, for the Respondents
AND the matter having been heard in the absence of the Appellant in accordance with Rule 26(2) of The Value Added Tax Tribunal Rules 1986 (as amended) (the 1986 Rules)
THIS TRIBUNAL HEREBY DIRECTS that the appeal shall be struck out under Rule 18(1)(a) of the 1986 Rules as no appeal lies against the disputed decision to the tribunal upon the following facts
The Respondents issued an assessment against the Appellant in the sum of £79,625 on 1 November 2006 for the tax period 09/04
As a result of a review by the Respondents' Review Officer Mr Richard Tailor the Appellant was notified by his letter dated 8 February 2007 that the above Assessment was inappropriate and should be cancelled which then occurred on 15 February 2007
On 5 March 2007 the Appellant appealed against the said Assessment
As it no longer exists, there is no appealable matter before the tribunal