Habeeb v Customs & Excise [2003] UKVAT V18252 (30 July 2003)

	VAT ASSESSMENT — assessments reduced by agreement — decision given without tribunal hearing evidence — appeal allowed in part 

MANCHESTER TRIBUNAL CENTRE

 
 	
	MRS SAIDA HABEEB	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

				Tribunal:	Mr J D Demack(Chairman)

Sitting in public in Manchester on the 12th May 2003

Mr P Rayner for the Appellant

Mr J Puzey of counsel instructed by the Solicitor for the Customs and Excise for the Respondents

	© CROWN COPYRIGHT 2003

DECISION

1.	This is an appeal by Mrs Saida Habeeb against assessments to tax of £45108 covering the period between 1 April 1998 and 31 March 2001 notified on 19 June 2001.
2.	The parties, having agreed that the assessments should be reduced to £35,000 plus interest, invited me by their representatives to give my decision without hearing any evidence.  I do so.
3.	I direct that the assessments under appeal are reduced to £35,000, such sum to be apportioned between the relevant accounting periods in such way as the parties agree, plus interest as due under the apportionment. 
4.	To the limited extent I have indicated, I allow the appeal.
5.	The parties agreed that there should be no direction as to costs.

David Demack
Chairman
Release Date:

MAN/01/664