20510

.

EDINBURGH TRIBUNAL CENTRE

	THE UNIVERSITY OF ABERTAY	Appellant(s)

	- and -

	THE COMMISSIONERS FOR 
	HER MAJESTY’S REVENUE & CUSTOMS	       Respondents

			Tribunal:	 (Chairman):  T Gordon Coutts, QC
					 (Members):   Mrs Helen Dunn, LL.B.
							  I R Welch, CA, JP

Sitting in Edinburgh on Thursday 13 and Friday 14 December 2007

for the Appellant(s)	Colin Tyre, QC

for the Respondents	Ian Artis, Advocate

© CROWN COPYRIGHT 2007.

DECISION

The appeal having been partially heard, the Tribunal on the motion of the Respondent, allows the appeal and on the opposed motion of the Appellant finds the Appellant entitled to the expenses of and incidental to the appeal, DIRECTS the Respondent to pay said expenses, which, failing agreement, shall be taxed by the Auditor of the Court of Session in terms of Rule 29(1)(b).

T GORDON COUTTS, QC

CHAIRMAN

RELEASE:  14 DECEMBER 2007

EDN/06/02