20522
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/0466

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								Appellant/Applicant

								Respondents
							
	MRS PRITI LEE	Appellant
	
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	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

RODNEY P HUGGINS
Chairman
Release Date: 8 January 2008