20836
LONDON TRIBUNAL CENTRE
KERRY HOPE LTD Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS Respondents
Tribunal: MISS J C GORT (Chairman)
MICHAEL A SHARP FCA (Member)
Sitting in public in London on 15 October 2008
Mr Russell Sunshine, Director on behalf of the Appellant
Mr Jonathan Holl, advocate, of the Solicitor's office on behalf of the Respondents
© CROWN COPYRIGHT 2008
DECISION
UPON the appeal being called on
AND UPON the Respondents' application dated 11 August 2008
IT IS DIRECTED that the appeal be dismissed under the provisions of Rule 4 of the Value Added Tax Tribunals Rules 1986 (as amended) as being out of time.
MISS J C GORT
CHAIRMAN
RELEASED: 21 October 2008
LON/2008/1395