[2010] UKFTT 45 (TC)

 

                   TC00358

                                                                                      Appeal number:   LON/07/0104                               

 

                   FIRST-TIER TRIBUNAL

 

TAX

 

                       

                       

                                                                                                                                                                                                                                                                                                                                                                                    Olympia Technology Limited Appellant

 

 

 

                                                                       -and-

 

 

 

                        The Commissioners for Her Majesty’s Revenue and Customs            Respondents

                                                                    

 

                                                          DIRECTION

 

At the request of both parties I consent to the DRAFT decision attached being published.  The decision will be finalised after the Court of Appeal decision in the cases of Mobilx, Blue Sphere and Calltel and may be subject to amendment.  Meanwhile there is no final determination of the appeal and any issues of costs and permission to appeal are deferred until it is finalised.                  

 

 

                                                                

                                                     John Avery Jones

                                                     Tribunal Judge